2014 (10) TMI 12

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....hort point canvassed by the writ petitioner in this writ petition is that despite an application made before the 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 re-assessment is made disputing the correctness of the self....

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....mployed under sub-section (5) of Section 17 of the said Act that an application is required to be made by an importer or the exporter but on reading the language as engrafted therein it appears to me that it is a statutory duty cast upon the Assessing Officer to pass speaking order on the re-assessment within fifteen days from the date of re-assessment of the Bill of Entry or the shipping bill whi....

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....ception which is carved out in the said sub-section is that the authority is not obliged to pass speaking order if the importer or the exporter confirms his acceptance of the said re-assessment in writing. 10. According to Mr. Roy, if the reassessed duty has been deposited by the importer or the exporter that implies the acceptance of the said order and therefore, the Assessing Officer is no....

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....s true spirit. If the thing is required to be followed in a particular manner, it is to be done in such a manner and not otherwise. 11. In view of the above findings, this Court finds that the Assessing Officer cannot sit idle and decline to discharge the statutory duty as provided in sub-section (5) of Section 17 of the Customs Act, 1962. The Assessing Officer, the respondent No. 3, is here....