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2023 (7) TMI 73 - HC - CustomsViolation of principles of natural justice - no speaking order has been passed by the assessing authority as stipulated under Section 17(5) of the Customs Act 1962 - import of mobile phones - payment of 1% countervailing duty (CVD) under serial no. 263A of Notification 12/2012 CE dated 17.03.2012 as amended by Notification 04/2011 CE dated 17.02.2014 - HELD THAT - Declaration of the nature as sought for by the petitioner is not liable to be granted as it would tantamount to interference with the process of assessment and hence this prayer is rejected. In light of the admitted delay in giving effect to the order of the first appellate authority this Court moulds the relief to which the petitioner is entitled and instead issues mandamus to R2 being the Deputy Commissioner of Customs Group 5B Air Cargo Complex New Custom House GST Road Meenambakkam Chennai to pass orders in consequence to the order of the first appellate authority. Bearing in mind the elapse of time from 2015 till date the petitioner is permitted to appear before R2 on Wednesday i.e. 28.06.2023 at 10.30 a.m. for which no notice need to be issued separately by R2. Let the judgment of the Hon ble Supreme Court in M/S SRF LTD. M/S ITC LTD VERSUS COMMISSIONER OF CUSTOMS CHENNAI COMMISSIONER OF CUSTOMS (IMPORT AND GENERAL) NEW DELHI 2015 (4) TMI 561 - SUPREME COURT be taken note of by the officer. Let orders be passed by R2 within a period of eight weeks from date of personal hearing i.e. on or before 28.08.2023 - Petition disposed off.
Issues Involved:
The issues involved in the judgment are the eligibility of a company to import mobile phones on payment of countervailing duty (CVD) under specific notifications, the failure of the assessing authority to pass a speaking order as stipulated under Section 17(5) of the Customs Act, 1962, and the delay in giving effect to the order of the first appellate authority. Eligibility to Import Mobile Phones: The petitioner, a company, sought a declaration that it was eligible to import mobile phones on payment of 1% countervailing duty (CVD) under specific notifications. The first appellate authority found that the assessing authority had not passed a speaking order as required by law and remanded the matter. The appellate authority cited the judgment of the Hon'ble Supreme Court in a previous case, directing the assessing authority to pass speaking orders within fifteen days, considering principles of natural justice. However, no order was passed subsequently, and no notice was issued to the petitioner. The court rejected the prayer for the declaration sought by the petitioner, considering it interference with the assessment process. Instead, a mandamus was issued to the Deputy Commissioner of Customs to pass orders in consequence of the first appellate authority's order. Delay in Implementing Appellate Order: Due to the admitted delay in implementing the order of the first appellate authority, the court directed the Deputy Commissioner of Customs to pass orders within eight weeks from the date of a personal hearing. The petitioner was allowed to appear before the Deputy Commissioner on a specified date without the need for a separate notice. The court instructed the officer to consider the judgment of the Hon'ble Supreme Court and an order-in-original passed by the Principal Commissioner of Customs in a similar case favoring the petitioner. Conclusion: The court disposed of the writ petition, emphasizing the importance of timely action by the authorities and the need to adhere to principles of natural justice. The judgment highlighted the necessity for the assessing authority to issue speaking orders, consider relevant legal precedents, and ensure timely resolution of matters related to duty payments and import eligibility.
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