TaxTMI 
TaxTMI 
2016 (6) TMI 659
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.... and pass a speaking order. Appellant filed refund claim for an amount of Rs. 1,18,55,807/- which accrued to it due to above reason of wrong application of exchange rate. The appellant says that when Customs did not agree with self-assessment made by the appellant, the authority should have passed a speaking order within 15 days from the date of assessment of the Bill of Entry in terms of Section17 (5) of Customs Act, 1962. But that authority failed to do so. In order to overcome the time bar, refund application for the above stated amount was filed. Thus appellant simultaneously proceeded to file refund application as well as an application before the Assistant Commissioner, Nagapattinam, to consider its grievance under Section 149 read wi....
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....g such order. He says that law is well settled that no refund arises in absence of any consequential order. This being settled law, refund application was rejected. Accordingly appellants grievance of refund is admissible is inconceivable. 3. Heard both sides and perused the records. 4. When the appellant was aggrieved by the application of inappropriate exchange rate, it could have filed appeal against the Bill of Entry. But that was not done. Grievance of both sides rests on the point as to whether cause of action arose for refund. The cause of action in the present case arose when the Bill of Entry was filed and that was so filed under Section 46 of the Customs Act, 1962. Thereafter, for clearance of the goods from customs custody aga....
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....ner specified in the rules made in this behalf : Provided further that the rules made in this behalf may provide for,- (i) the circumstances in which the buyer and the seller shall be deemed to be related; (ii) the manner of determination of value in respect of goods when there is no sale, or the buyer and the seller are related, or price is not the sole consideration for the sale or in any other case; (iii) the manner of acceptance or rejection of value declared by the importer or exporter, as the case may be, where the proper officer has reason to doubt the truth or accuracy of such value, and determination of value for the purposes of this section : Provided also that such price shall be calculated with reference to the rate of....
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....efeat the object of the statute and also encourage dereliction of duty. When the provision uses the word shall in the sub-section (5) of section 17, it cannot be read as directory provisions but shall be construed to be mandatory provisions requiring Public Officer to discharge his public duty publicly. Public order when sees light of the day that decides whether parties to the order are aggrieved. In the present case there is no reason stated by Customs to grant any remedy to the appellant against its grievance of inappropriate application of exchange rate. 8. It may be appreciated that Court are not powerless to make a litigant remediless. When public officer is required to discharge his public duty, it is mandatory for him to do so wi....