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2018 (4) TMI 1438 - HC - CustomsMaintainability of petition - it is submitted that the importer has not submitted his representation against the reassessment for enabling the proper officer to pass a speaking order - Held that: - a direction is issued to the petitioner to make a representation to the proper officer on the reassessment made along with the supporting documents and records, within a period of two weeks from the date of receipt of a copy of this order. On such receipt of such representation, the proper officer shall pass orders, within 15 days as specified under Section 17(5) of the Act recording reasons therefor. The order in appeal has not reached finality. It is under appeal before the CESTAT, Madras. In such circumstances, it is not proper to direct the authorities to follow the order, which is under challenge. Petition merits no consideration and is dismissed.
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