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of <h1>Court directs Assessing Officer to issue speaking order promptly after ruling in favor of petitioner</h1> <h3>Falgun Export Pvt. Ltd. Versus Union Of India, Chief Commissioner of Customs & Ors.</h3> The Court ruled in favor of the petitioner, directing the Assessing Officer to pass a speaking order within fifteen days of the order's communication and ... - Issues involved:The writ petitioner challenges the failure of the Assessing Officer to pass a speaking order within the statutory period despite an application being made. The dispute arises from the reassessment made by the Assessing Officer under sub-section 4 of Section 17 of the Customs Act, 1962, without issuing a speaking order as required by sub-section 5 of the same Act within fifteen days.Issue 1: Failure to pass speaking order within statutory periodThe petitioner contends that the Assessing Officer did not fulfill the statutory duty of passing a speaking order despite the application made within the stipulated time frame. The respondent authorities argue that the application was submitted beyond the fifteen-day limit from the reassessment date.Issue 2: Interpretation of statutory dutyThe Court interprets the statutory duty under sub-section 5 of Section 17 of the Customs Act, 1962, as a responsibility imposed on the Assessing Officer to issue a speaking order within fifteen days of reassessment, irrespective of whether an application is made by the importer or exporter. The judgment cites a previous Division Bench decision to support this interpretation.Issue 3: Exception for acceptance in writingAn exception is noted in the statute where the Assessing Officer is not required to pass a speaking order if the importer or exporter confirms their acceptance of the reassessment in writing. The respondent argues that depositing the reassessed duty implies acceptance, but the Court emphasizes that the confirmation must be explicitly 'in writing' to be valid, as intended by the legislature.Judgment:The Court rules in favor of the petitioner, directing the Assessing Officer to pass a speaking order within fifteen days of the order's communication and to notify the petitioner within a week thereafter. The judgment clarifies that this directive does not imply any decision on the reassessment's merits, allowing the Assessing Officer to act independently. No costs are awarded in the disposal of the writ petition.
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