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TMI Blog2013 (11) TMI 1631X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate ORDER The Court : The short point canvassed by the writ petitioner in this writ petition is that despite an application made before the Assessing Officer, he did not pass the speaking order within the statutory period. Admittedly, the self assessment was disputed by the Assessing Officer under sub-section 4 of Section 17 of the Customs Act, 1962. The reassessment is made disputing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er sub-section 5 of Section 17 of the said Act that an application is required to be made by an importer or the exporter but on reading the language as engrafted therein it appears to me that it is a statutory duty cast upon the Assessing Officer to pass speaking order on the reassessment within fifteen days from the date of reassessment of the Bill of Entry or the shipping bill which is not depen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-section is that the authority is not obliged to pass speaking order if the importer or the exporter confirms his acceptance of the said reassessment in writing. According to Mr.Roy, if the reassessed duty has been deposited by the importer or the exporter that implies the acceptance of the said order and therefore, the Assessing Officer is not under any obligation to pass speaking order. Such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed in a particular manner, it is to be done in such a manner and not otherwise. In view of the above findings, this Court finds that the Assessing Officer cannot sit idle and decline to discharge the statutory duty as provided in sub- Section 5 of Section 17 of the Customs Act 1962. The Assessing Officer, the respondent no. 3, is hereby directed to pass speaking order within fifteen days from th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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