SONY INDIA PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) ISSUE notice. Mr. Satish Kumar, Sr. Standing Counsel accepts notice on behalf of customs.

(2.) THE petitioner imports electronic goods including cameras. The present case concerns a consignment in respect of which bills of entry were filed between March and April, 2012; the petitioner claimed exemption from payment of 10% basic customs duty in respect of Sony Cameras of a particular model. Reliance was placed on Notification No. 25/2005 Cus dated 01.03.2005. This was, however, denied and the petitioner had to pay duty on the ground that the goods did not fit within the description "digital still image video cameras" in terms of Notification No. 25/2005 as amended later. The petitioner concededly cleared the goods under protest and paid Rs. 2.94 crores on 04.04.2012. Soon thereafter on 09.04.2012 it sought for reassessment in terms of Section 17(5) of Customs Act. It is stated that till date no order has been made.

(3.) LEARNED counsel urges that the customs authority are duty 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.).