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2016 (11) TMI 1426 - KERALA HIGH COURTSpeaking order - duty paid under protest - Section 128 of the Customs Act, 1962 - Held that: - Section 17(5) contemplates the re-assessment order in writing by the proper officer on the re-assessment, within a specified time. Apparently, no such order had been passed whereas additional duty has been imposed in the bill of entry, which the petitioner paid under protest. Unless an order is passed in terms of Section 17(5), the reassessment made by the officer in the bill of entry does not become a decision or order which could be appealed against - in order to enable the petitioner to prefer an appeal, necessarily, the officer concerned will have to pass an order in terms of Section 17(5) - petition dismissed - decided against petitioner.
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