TMI Blog2014 (2) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... n 17(4) and (5). That the petitioner has appealed against the order of the Deputy Commissioner vis-a-vis refund would not in any manner relieve the customs authority of their obligation to deal with the application under Section 17(4) and (5). In view of the above discussion a direction is hereby issued to the concerned Assistant/ Deputy Commissioner entitled to deal with the application under Section 17(4) and (5) made by the petitioner on 04.04.2012 to consider the same on its merits and pass a reasoned order in accordance with law - Decided in favour of assessee. - W. P. (C) 612/2014 - - - Dated:- 29-1-2014 - S. Ravindra Bhat And R. V. Easwar,JJ. For the Petitioner : Mr. M.P. Devnath with Mr. Aditya Bhattacharya, Mr. Sharul Agar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty bound to take up the reassessment application and pass a speaking order in terms of Section 17(5) of the Customs Act. In this regard learned counsel relies upon Karan Associates vs. Commissioner of Customs (Import) Bomb., [2009 (236) ELT 23 (Bom.)] and Commissioner of Customs, Chennai vs. Allufit India Pvt. Ltd., [(2009) 239 ELT 480 (Tri. Chennai)]. In each of these decisions, it was held that the assessing officer is mandatorily required to pass an order within the time stipulated. Learned counsel also relies upon the decision of the Kerala High Court reported as Woodstruck Furniture Pvt. Ltd. vs. UOI, 2011 (269) ELT 327 (Ker.). Counsel for customs department submits that the petitioner is not entitled to any relief since the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the goods or otherwise that the self- assessment is not done correctly, the proper officer may, without prejudice to any other action which may be taken under this Act, re-assess the duty leviable on such goods. (5) Where any re-assessment done under sub-section (4) is contrary to the self-assessment 25 done by the importer or exporter regarding valuation of goods, classification, exemption or concessions of duty availed consequent to any notification issued therefor under this Act and in cases other than those where the importer or exporter, as the case may be, confirms his acceptance of the said re- assessment in writing, the proper officer shall pass a speaking order on the re-assessment, within fifteen days from the date of re- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be allowed. Whilst the Deputy Commissioner could arguably take that position in the refund claim, the same reasoning cannot be applied to deny the statutory right of the petitioner for reassessment and a determination under Section 17(4) and (5). That the petitioner has appealed against the order of the Deputy Commissioner vis-a-vis refund would not in any manner relieve the customs authority of their obligation to deal with the application under Section 17(4) and (5). In view of the above discussion a direction is hereby issued to the concerned Assistant/ Deputy Commissioner entitled to deal with the application under Section 17(4) and (5) made by the petitioner on 04.04.2012 to consider the same on its merits and pass a reasoned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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