TaxTMI 
TaxTMI 
2022 (2) TMI 1023
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....ill of Entry was uploaded by the petitioner, the respondent had reassessed the Bill of Entry under the heading 8512 90 00. 2.It is the case of the petitioner that once an assessment is made contrary to the declaration made by Importer, the respondent must pass a speaking order in terms of Section 17(5) of the Customs Act, 1962. However, as the respondent has not passed any order, the petitioner is constrained to file this Writ Petition. 3.The learned Senior Standing Counsel for the respondent submits that subsequent to the assessment of the Bill of Entry, the petitioner has uploaded it representation reaffirming the classification of the imported goods under the heading 4016 99 90. It is further submitted that the petitioner thereafte....
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....elf-assessment under sub-section (2), the proper officer may require the importer, exporter or any other person to produce any contract, broker's note, insurance policy, catalogue or other document, whereby the duty leviable on the imported goods or export goods, as the case may be, can be ascertained, and to furnish any information required for such ascertainment which is in his power to produce or furnish, and thereupon, the importer, exporter or such other person shall produce such document or furnish such information. (4) Where it is found on verification, examination or testing of the goods or otherwise that the self- assessment is not done correctly, the proper officer may, without prejudice to any other action which may be t....
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....er or exporter has produced all the necessary documents and furnished full information but the proper officer deems it necessary to make further enquiry; or (d) where necessary documents have not been produced or information has not been furnished and the proper officer deems it necessary to make further enquiry, the proper officer may direct that the duty leviable on such goods be assessed provisionally if the importer or the exporter, as the case may be, furnishes such security as the proper officer deems fit for the payment of the deficiency, if any, between the duty as may be finally assessed and the duty provisionally assessed."; (2) When the duty leviable on such goods is assessed finally or reassessed by th....
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....und of such amount. (5) The amount of duty refundable under sub-section (2) and the interest under sub-section (4), if any, shall, instead of being credited to the Fund, be paid to the importer or the exporter, as the case may be, if such amount is relatable to. (a) the duty and interest, if any, paid on such duty paid by the importer, or the exporter, as the case may be, if he had not passed on the incidence of such duty and interest, if any, paid on such duty to any other person; (b) the duty and interest, if any, paid on such duty on imports made by an individual for his personal use; (c) the duty and interest, if any, paid on such duty borne by the buyer, if he had not passed on the incidence of such ....