TMI Blog2011 (8) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... duty bound to pass a speaking order within 15 days from the date of assessment of Bill of Entry or Shipping Bill. Assessing Officer directed to pass speaking order within 30 days from the receipt of this order. - C/801/2008 - A/417/2011-WZB/C-I(CSTB) - Dated:- 30-8-2011 - Shri S.S. Kang, Shri P.R. Chandrasekharan, JJ. Appearance: Shri V.K. Singh, Authorised Representative (SDR) for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirms his acceptance of the said assessment in writing, the proper officer shall pass a speaking order, within fifteen days from the date of assessment of the bill of entry or the shipping bill, as the case may be'. The adjudicating authority has not passed a speaking order, inspite of a specific request from the importer/appellant. The assessment order, therefore, is set aside and the matter rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing officer for passing a speaking order. 4. The contention of the Revenue, by relying upon the decision of the Hon'ble Bombay High Court in the case of Karan Associates vs. Commissioner of Customs (Import), Mumbai 2009 (236) ELT 23 (Bom.), is that, in the refund claim the assessee cannot challenge the assessment order without filing a statutory appeal. In the present appeal, as the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the decision of Hon'ble Kerala High Court in the case of Woodstruck Furniture Pvt. Ltd. Vs. Union of India 20-11 (269) ELT 327 (Ker.). 6. We find, in the present case the respondents claimed benefit of Notification No. 20/2006-Cus dated 01/03/2006 in respect of the goods imported into India. The benefit of the notification was denied by the assessing officer. The respondents asked for a sp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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