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2022 (7) TMI 838 - HC - CustomsValidity of final/reassessment order of Bill of Entry - ex parte final assessment of the Bill of Entry - import of steam coal of Indonesian origin - opportunity of personal hearing provided or not - HELD THAT:- It is an undisputed fact that the petitioner imported 30720 metric ton steam coal and filed Bill of Entry No. 3415030 on 28.09.2017 which was assessed provisionally under section 18 of the Customs Act. It is also undisputed that the petitioner was never informed about the final assessment/re-assessment of the said Bill of Entry and for the first time, respondent No.4 by letter dated 05.07.2021 i.e. almost after two years and six months, informed the petitioner that the Bill of Entry No. 3415030 was finalized on 02.01.2019. Thus, the respondent No.4 has made final assessment/re-assessment of the said Bill of Entry ex parte in January 2019 without affording any personal hearing to the petitioner nor any reason for the variation being made to the said Bill of Entry as filed by the petitioner was communicated. It is also undisputed that no speaking order in support of the finalized Bill of Entry which has been varied has been issued to the petitioner at any point of time. It is clear that the respondent authorities is required to pass a speaking order on the reassessment within 15 days from the date of re-assessment of the Bill of Entry read with sub-section (2) of section 18 of the Customs Act. Respondent-authorities therefore, ought to have granted opportunity of hearing to the petitioner and thereafter ought to have passed a speaking order as contemplated under section 17(5) of the Customs Act - the final assessment order dated 02.01.2019 passed by the respondent No.4 on the Bill of Entry No. 3415030 and consequent further notices calling upon the petitioner to pay the amount of differential duty with applicable rate of interest are also set aside are set aside - respondents are directed to pass a fresh order of final assessment/re-assessment of the Bill of Entry after giving opportunity of hearing to the petitioner by passing a speaking order - application disposed off.
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