TMI Blog2017 (3) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... of sub-section (5) of section 17 of the Act as urged by the appellant which also appears to be the case from the affidavit filed by the Revenue - the proper officer was required to pass a speaking order on the re-assessment within 15 days of the re-assessment of the bills of entry. No speaking order was passed. In the circumstances, there is no hesitation to set aside the re-assessment - petition allowed - decided in favor of petitioner. - G.A No. 298 of 2016, A.P.O.T No. 31 of 2016 - - - Dated:- 8-3-2017 - Aniruddha Bose And Arindam Sinha, JJ. Mr. S.K. Mehta, Adv. for the Appellant Mr. Amitabrato Roy, Adv. for the Revenue ORDER Arindam Sinha, J. The application and appeal were taken up for hearing together, the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods were selfassessed by the petitioner under a different classification and on query made by the proper officer the petitioner requested for 1st check and thus allowed the proper officer to reclassify the imported goods under a different classification head, which does not amount to reassessment. That apart and in any event, the petitioner accepted the reclassification of the imported goods without any demur or protest between October, 2014 and February, 2015 and thereafter cannot approach this Court by filing the writ petition in the month of July, 2015, seeking a mandatory order directing the proper officer to pass a speaking order, which was required to be passed within fifteen days. Mr. Mehta, learned advocate appearing on beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich though rendered in the context of sub-section(5) of section 17 prior to its amendment but, he submitted, was applicable to this case. Paragraphs 15 to 17 therefrom are reproduced below:- 15. On a plain reading of the aforesaid sub-section, it appears that a duty is cast upon the proper officer to pass a speaking order within 15 days from the date of assessment of the bill of entry or the shipping bill, except the cases where the importer confirms his acceptance of the assessment in writing. 16. In the case before us, the date of assessment of the bill of entry is 12th December, 2007 and the said 15 days expires on 27th December, 2007. No material has been produced before us showing that within 15 days, the appellant confirme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such goods be assessed provisionally. Section 46 deals with entry of goods on importation. From the clauses of the Customs Manual, referred to by the appellant, it can be seen that first check is an examination prior to assessment, in case, inter alia, the importer does not have complete information with him at the time of import and requests for examination of the goods before assessing the duty liability. In such a situation a provisional assessment may be made and likely to get converted into final assessment. The undisputed facts are that though the appellant presented selfassessed bills of entry dated between 13th October, 2014 and 5th February, 2015 but it requested for first check on query being raised by the proper officer in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder under section 17(5) of the Act. He argued, the order being of reassessment was liable to and should be set aside since the proper officer after having made the same, which was contrary to the selfassessment made by the appellant regarding valuation of the goods and classification and where the appellant had not confirmed acceptance of such re-assessment in writing, was to pass a speaking order regarding the re-assessment which was not done. The adjudication of the question of law we formulated is to be on consideration of the submissions made by the parties. The order made by the proper officer on the bills of entry in changing the classification and value enhancement is an order of re-assessment attracting the provisions of sub-sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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