https://www.taxtmi.com/caselaws?id=180580 The Calcutta High Court held that the Assessing Officer cannot evade the statutory duty to pass a speaking order within fifteen days of reassessment under sub-section 5 of Section 17 of the Customs Act, 1962. The duty rests with the officer and is not dependent on an application by the importer or exporter, except if acceptance is confirmed in writing. The court directed the Assessing Officer to comply with the statutory timeline and notify the petitioner accordingly, emphasizing the importance of fulfilling duties within the specified timeframe. en-us Wed, 08 Jan 2014 00:00:00 +0530 Mon, 09 May 2016 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180580 The Calcutta High Court held that the Assessing Officer cannot evade the statutory duty to pass a speaking order within fifteen days of reassessment under sub-section 5 of Section 17 of the Customs Act, 1962. The duty rests with the officer and is not dependent on an application by the importer or exporter, except if acceptance is confirmed in writing. The court directed the Assessing Officer to comply with the statutory timeline and notify the petitioner accordingly, emphasizing the importance of fulfilling duties within the specified timeframe. Case-Laws Customs Wed, 08 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180580