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2010 (3) TMI 547

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..... speaking order. Held that - speaking order can be passed to enable petitioner to file appeal. Respondent directed to issue speaking order. - 25852 of 2009(B) - - - Dated:- 23-3-2010 - T.R. Ramachandran Nair, J. Shri P.A. Augustian, for the Petitioner. Shri Abraham Thomas, for the Respondent. [Judgment]. - The petitioner firm had imported polished marble slabs from Srilanka and .....

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..... against actual duty payable amounting to Rs. 3,45,012/-. Ext. P1 is the copy of the TR6 Chalan evidencing payment of duty. Ext. P2 is the notification relied upon by the petitioner. Ext. P3 is the request made by the petitioner for re-assessment/refund of excess customs duty paid and Ext. P4 is the copy of the refund claim. This was rejected by Ext. P5 stating that as the assessee did not challen .....

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..... s a speaking order on his request, so that he can challenge the same in appeal. Learned counsel further submitted that the benefit of Indo Srilanka Free Trade Agreement ought to have been extended to the petitioner. 5. It is true that going by the various decisions relied upon by the respondent, a Bill of Entry is also appealable. But that will not prevent the respondent from passing a speaking .....

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