Home Case Index All Cases Customs Customs + AT Customs - 2016 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 659 - AT - CustomsImproper calculation of the duty liability by Customs applying a wrong rate of exchange - inaction of customs Authority to dispose application filed by it under section 149 read with Section 17 (5) of Customs Act, 1962 - Held that:- It is noticed that appellant had not agreed to the assessment under Section 17 (2) in writing. This situation warranted application of Section 17 (5) of the Act. The authority should have passed a proper order as required by that subsection. But there was a total failure to exercise the power as well as discharge public duty. We are surprised to know how the ld. DR argues that for a proper speaking order, the appellant has to approach the Commissioner. We also fail to understand how that kind of interpretation to be encouraged to defeat the object of the statute and also encourage dereliction of duty. When the provision uses the word 'shall' in the sub-section (5) of section 17, it cannot be read as directory provisions but shall be construed to be mandatory provisions requiring Public Officer to discharge his public duty publicly. It may be appreciated that Court are not powerless to make a litigant remediless. - When public officer is required to discharge his public duty, it is mandatory for him to do so without a reminder by public for to discharge such duty. In view of the appellant's protest which is visible from the application stated above, the authority should rise to the occasion and pass a proper order under Section 17 (5) of Customs Act, 1962 within 15 days from the receipt of this order stating whether inappropriate exchange rate was followed to value the goods and if so, the reasons why the authority acted so. If such an order is passed under section 17 (5) of the Act that shall give rise to a proper order and public duty is said to have been discharged by the Public Authority. - Decided in favor of assessee.
|