2021 (12) TMI 858

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....ith the counter. Hence, this writ petition is being disposed considering the limited nature of the relief sought for and considering the fact that no prejudice will be caused to the respondents. 2. It is the case of the petitioner that the petitioner had imported consignment of automobile parts from Malaysia. The petitioner filed Bill of Entry No.642689 dated 09.01.2008 for clearance of the goods on the discounted rates 3. The 2nd respondent, the Deputy Commissioner of Customs assessed the Bill of Entry without taking into consideration of the discount 50% given to the petitioner by the overseas seller in the invoice. While assessing the Bill of Entry under Section 17 of the Customs Act, 1962 and thus adopted the value without discount of....

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...., I direct that the jurisdictional authority shall issue a speaking order vacating the protest within a period of 15 days from receipt of this order". 4. Thereafter, the petitioner has sent representation to the 2nd respondent to pass a speaking order in terms of the Appellate Commissioner's order referred to supra. 5. The learned counsel for the petitioner also submits that a personal hearing was also conducted on 12.11.2010. However, no order has been passed. The petitioner also appears to have sent a legal notice on 22.06.2017 to the Chief Commissioner of Customs to implement the order dated 3.12.2009 passed by the Appellate Commissioner for issuance of a speaking order in terms of Section 17(5) of the Customs Act, 1962. 6. The le....