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2022 (2) TMI 1023 - MADRAS HIGH COURTClassification of goods - subsequent to the assessment of the Bill of Entry, the petitioner has uploaded it representation reaffirming the classification of the imported goods - requirement of speaking order in terms of Section 17(5) of the Customs Act, 1962 - principles of natural justice - HELD THAT:- Admittedly, in this case, after the assessment was finalised, the petitioner has filed an application for registering its protest on 27.08.2021. Though Section 17(5) of the Act contemplates passing of a speaking order within a period of 15 days of reassessment of Bill of Entry or shipping Bill, the issue as to whether the petitioner had to file a declaration under 4016 99 90 or under 8512 90 00 is a matter to be decided by the authority based on the facts that are available before the respondent and the petitioner. The Writ Petition is disposed off by directing the petitioner to participate in the aforesaid proceedings. Though in the counter, the respondent has stated that a notice of personal hearing has been issued to the petitioner, the date of personal hearing has not been disclosed - the respondent are directed to pass a speaking order on merits and in accordance with law, within a period of 30 days from the date of receipt of a copy of this order - petition allowed by way of remand.
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