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2014 (6) TMI 896 - CALCUTTA HIGH COURTRejection of refund claim - Non serving of speaking order for re-asessment - Export of iron ores - calculation of export duty arbitrarily - payment of the assessed duty was made on 20th December, 2007 and protest was lodged on 27th December, 2007. On 31st December, 2007 an application for refund of duty was made. That application was rejected by the Assistant Commissioner of Customs on the ground that there were defects in the application. - Held that:- Mr. Saraf appears to be right in his contention that there can, in the circumstances, be no occasion for a fresh order. Order has already been passed. Only the judgment containing reasons has not been delivered. If the exporter or the importer wants the proper officer to deliver his judgment, all that the exporter or the importer has to do is to refrain from issuing his formal acceptance of the order passed under sub-section (4) of Section 17. In that case, the proper officer is obliged to deliver his judgment. The question of passing a fresh order would never arise. Any construction, as submitted by Mr. Choudhury, is likely to give rise to absurd results. When the order, passed by the proper officer reassessing duty under sub-section (4) of Section 17, has been accepted and acted upon, and no appeal has been preferred within the prescribed period, there can be little doubt that the order attained finality. Even in such a case, the proper officer is still under a duty to deliver his judgment as indicated above. - the order under challenge set aside. Proper officer directed to deliver the judgment within four weeks disclosing reasons for the order of reassessment passed under sub-section (4) of Section 17 on 22nd June, 2011 and other similar orders in connection with five other or concerned shipping bills.
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