FALGUN EXPORT PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The short point canvassed by the writ petitioner in this writ petition is that despite an application made before he Assessing Officer, he did not pass the speaking order within the statutory period.

(2.) Admittedly, the self assessment was disputed by the Assessing Officer under sub-section 4 of Section 17 of the Customs Act, 1962. The reassessment is made disputing the correctness of the self assessment by the Assessing Officer but did not pass any speaking order.

(3.) My attention is drawn to the provision contained under sub-section 5 of Section 17 of the Customs Act, 1962 which provides for speaking order on reassessment within fifteen days from the date of reassessment of the Bill of Entry or the shipping bill as the case may be.