2025 (7) TMI 735

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....Shruti Vyas & Mr. Abhishek R. Mishra. ORAL JUDGMENT:- (PER M. S. SONAK, J.) 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The Petitioner challenges the reassessed bills of entry at Exhibits W-1 to W-20, inter alia, on the ground of patent breach of the provisions o....

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....dent was of the opinion of conducting a personal hearing after reassessment of bills of entries but, in the meanwhile, the Petitioner, rush to this Court by instituting this petition. 6. We have considered the rival contentions and are satisfied that this petition should be entertained without relegating the Petitioner to an alternative remedy. 7. In this case, the record indicates that the Peti....

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....r, as the case may be, confirms his acceptance of the said reassessment in writing, the proper officer shall pass a speaking order on the re-assessment, within 15 days of the date of re-assessment of the bill of entry or the shipping bill, as the case may be. 10. Mr. Sahni states that no speaking order was made on the reassessment within 15 days from the date of reassessment of the bill of entry.....

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....such show cause notice within four weeks of the receipt of a response from the Petitioner. She states that the Petitioner/its representatives would also be heard before any speaking order is passed on the show cause notice. 13. The Petitioner's contentions about the 15 days in Section 17(5) being sacrosanct are explicitly left open. The Petitioner will be at liberty to raise all defences, includi....