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2023 (7) TMI 73 - MADRAS HIGH COURTViolation 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.
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