JOHN JACOB Vs. ASST COMMISSIONER OF CUSTOMS (IMPORTS)

JUDGEMENT

(1.) Petitioner challenges Ext.P6 by which the appeal filed by the petitioner had been rejected on the ground that there is no demand or speaking order against the appellant.

(2.) The short facts involved in the writ petition would disclose that the petitioner imported certain quantity of Kiln Burning Roofing Tiles from China, which was cleared through customs. The first respondent re-assessed the bill of entry and the petitioner was called upon to pay an additional duty, which is the petitioner paid. According to the petitioner, the payment was made under protest. The petitioner thereafter filed appeal against the additional duty imposed as per the bill of entry and the appeal came to be rejected as stated above. The main contention urged by the petitioner is that the bill of entry was reassessed by the first respondent based on which the duty was paid under protest and therefore the same would come under the definition of an order under Section 128 of the Customs Act, 1962.

(3.) Heard the learned counsel appearing for the petitioner and the learned Standing Counsel appearing for the respondent.