TMI Blog2014 (1) TMI 1729X X X X Extracts X X X X X X X X Extracts X X X X ..... assessed 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 cannot be accepted for a simple reason that the legislature was conscious of such situation and incorporated the word “in writing”. Such confirmation relating to an acceptance must be “in writing” and cannot be obliterated because of the conduct of the exporter or the importer having chosen to deposit the reassessed duty. Any other interpretation would frustrate the intent and / or the object of the legislature incorporating the words within the statutes. It is to be reminded that the legislature never used any words unnecessarily and, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ping bill as the case may be. According to the petitioner, such statutory duty is to be discharged by the Assessing Officer if occasion so arises and the said authority cannot shirk it responsibility by keeping an application pending. Mr.Roy, learned advocate for the respondent authorities, firstly, submits that an application was made beyond fifteen days from the date of reassessment. My endeavour has failed to find out from the language employed under 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in writing and cannot be obliterated because of the conduct of the exporter or the importer having chosen to deposit the reassessed duty. Any other interpretation in my considered view, would frustrate the intent and / or the object of the legislature incorporating the words within the statutes. It is to be reminded that the legislature never used any words unnecessarily and, therefore, if there was a conscious intentment to incorporate the words in writing for confirmation of the acceptance of the reassessment, the same is to be followed in its true spirit. If the thing is required to be followed 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 As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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