2016 (11) TMI 1426

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....arrier and P.R. Sreejith, SCs, for the Respondent. JUDGMENT Petitioner challenges Ext. P6 by which the appeal filed by the petitioner had been rejected on the ground that there is no demand or speaking order against the appellant. 2. The short facts involved in the writ petition would disclose that the petitioner imported certain quantity of Kiln Burning Roofing Tiles from China, which was....

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....ion 128 of the Customs Act, 1962, any person aggrieved by any decision or order passed under the Act by an officer of customs lower in rank than a [Principal Commissioner of Customs or Commissioner of Customs] may appeal to the Commissioner (Appeals) within a specified period from the date of the communication to him of such decision or order. According to the petitioner, the re-assessment in the ....

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....ssions of duty availed consequent to any notification issued therefor under this Act and in cases other than those where the importer or exporter, as the case may be, confirms his acceptance of the said re-assessment in writing, the proper officer shall pass a speaking order on the re-assessment, within fifteen days from the date of reassessment of the bill of entry or the shipping bill, as the ca....