https://www.taxtmi.com/caselaws?id=251878 The court held that the Assessing Officer must pass a speaking order within the specified timeframe, emphasizing the duty imposed by law regardless of whether an application is made by the importer or exporter. The court rejected the argument that depositing the reassessed duty implies acceptance and relieves the officer from issuing a speaking order, stating that written confirmation of acceptance is required by law. The court directed the officer to comply with the statutory obligation and communicate the speaking order promptly to the petitioner. The decision did not assess the merit of the re-assessment, allowing the officer to act independently. The writ petition was disposed of without costs. en-us Wed, 08 Jan 2014 00:00:00 +0530 Wed, 01 Oct 2014 06:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251878 The court held that the Assessing Officer must pass a speaking order within the specified timeframe, emphasizing the duty imposed by law regardless of whether an application is made by the importer or exporter. The court rejected the argument that depositing the reassessed duty implies acceptance and relieves the officer from issuing a speaking order, stating that written confirmation of acceptance is required by law. The court directed the officer to comply with the statutory obligation and communicate the speaking order promptly to the petitioner. The decision did not assess the merit of the re-assessment, allowing the officer to act independently. The writ petition was disposed of without costs. Case-Laws Customs Wed, 08 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251878