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of <h1>SC backs customs re-assessment without speaking order where importer accepted demand in writing under Section 17</h1> <h3>SS Overseas Versus Union of India & Anr.</h3> SC upheld the HC's decision dismissing the challenge to customs duty re-assessment. The petitioner had sought a speaking order on finalized Bills of ... Re-assessment of duty - Violation of principles of natural justice - seeking issuance of speaking order in respect of finalized Bills of Entry after complying with the requirements of principles of natural justice - It was held by High Court that 'There are no doubt that the petitioner himself has confirmed in writing his acceptance of re-assessment. Therefore, there exists no occasion to pass a speaking order on the re-assessment.' HELD THAT:- It is not inclined to interfere with the impugned judgment and order passed by the High Court. Hence, the Special Leave Petitions are dismissed. 'Delay condoned.' The Court heard the petitioner and, after consideration, stated: 'We are not inclined to interfere with the impugned judgment and order passed by the High Court. Hence, the Special Leave Petitions are dismissed.' No detailed reasons are recorded in the order; the disposition reflects the Court's refusal to grant relief sought in the Special Leave Petitions and affirms the High Court's decision. The dismissal is final for purposes of the petition(s) before this Court, and 'Pending application(s), if any, shall stand disposed of.' The order thus (1) excuses procedural delay, (2) declines interference with the High Court's impugned judgment and order, and (3) disposes of ancillary or interlocutory applications connected to the petitions.
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