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2014 (1) TMI 1729 - HC - CustomsValidity of speaking order passed within the statutory period - Self assessment was disputed by the Assessing Officer under sub-section 4 of Section 17 of the Customs Act, 1962 - Reassessment made disputing the correctness of the self assessment by the Assessing Officer but did not pass any speaking order - Held that:- the only exception which is carved out in the said sub-section is that the authority is not obliged to pass speaking order if the importer or the exporter confirms his acceptance of the said reassessment in writing. Submission of the petitioner that if the reassessed duty has been deposited by the importer or the exporter that implies the acceptance of the said order and therefore, the Assessing Officer is not under any obligation to pass speaking order cannot be accepted for a simple reason that the legislature was conscious of such situation and incorporated the word “in writing”. Such confirmation relating to an acceptance must be “in writing” and cannot be obliterated because of the conduct of the exporter or the importer having chosen to deposit the reassessed duty. Any other interpretation would frustrate the intent and / or the object of the legislature incorporating the words within the statutes. It is to be reminded that the legislature never used any words unnecessarily and, therefore, if there was a conscious intentment to incorporate the words “in writing” for confirmation of the acceptance of the reassessment, the same is to be followed in its true spirit. If the thing is required to be followed in a particular manner, it is to be done in such a manner and not otherwise. The Assessing Officer cannot sit idle and decline to discharge the statutory duty as provided in sub- Section 5 of Section 17 of the Customs Act 1962. Therefore, the authority shall be free to pass speaking order without being influenced by any observation. - Petition disposed of
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