TMI Blog2021 (9) TMI 1279X X X X Extracts X X X X X X X X Extracts X X X X ..... al release of the goods can be challenged by the petitioner in accordance with law before the appropriate forum. However, looking to the facts of the case, especially the fact that no order has been passed under Section 17(5) of the Customs Act, 1962, the concerned respondent authority is directed to pass a speaking order under Section 17(5) of the Customs Act, 1962 upon the Bill of entries which are mentioned hereinabove which have already been filed by the importer petitioner in the month of July, 2021. The petitioner shall cooperate during the hearing with the respondents for passing an order under Section 17(5) of the Customs Act, 1962. This order shall be passed within a period of two weeks from today. The Officers of the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed reassessment order as contemplated under Section 17(5) of the Act qua BOE No.4658078 dated 13.07.2021, BOE Nos. 4692957, 4692960 dated 15.07.2021, BOE No. 4735948, 4735810 dated 19.07.2021 BOE No. 4747199 dated 20.07.2021 after following principles of natural justice and providing opportunity of personal hearing to the Petitioner; c. issuance of writ of mandamus or any other appropriate writ(s), order( s) or direction( s) in the nature thereof directing the Respondent authorities to pass provisional assessment order under Section 18 of the Act during the pendency of reassessment proceedings and allow provisional clearance of goods imported vide invoice number on 267 and 268 dated 23.07.2021 on furnishing reasonable security as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 19.07.2021 47335948 2,67,640 4 19.07.2021 4735810 1,181 5 20.07.2021 4747199 1,09,82,462 3. Learned Senior Counsel appearing for the petitioner has vehemently argued that the respondents are sitting tight upon the Bill of Entries filed by the petitioner. Learned Senior Counsel further submitted that it is the duty of the concerned respondent authorities under Section 17 of the Customs Act, 1962 to pass an order under Section 17(5) of the Customs Act, 1962. 4. Learned Senior Counsel further submitted that looking to the nat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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