2025 (9) TMI 769

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....26 of the Constitution of India, the Petitioner seeks the following reliefs: a) that this Hon'ble Court be pleased to issue a Writ of Mandamus or any other appropriate Writ, order or direction under Article 226 of the Constitution of India directing the Respondent No.2 to pass a speaking order under Section 17 of the Customs Act, 1962 in relation to the nine Bills of Entry (V) more particularly described at S. No. 1 - 9 of the Table in Para 4 above; b) that this Hon'ble Court be pleased to issue a Writ of Mandamus or any other appropriate Writ, order or direction under Article 226 of the Constitution of India directing the Respondent No.2 to finalize and pass speaking orders in relation to the eight (08) provisional Bills ....

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.... the Custom Authorities were duty bound in the above circumstances to pass speaking orders so that if the Petitioner, if aggrieved by such orders, could challenge the same in accordance with law. He submitted that since no speaking orders were being passed, this Petition has been instituted seeking a writ of mandamus to direct the 2nd Respondent to pass speaking orders and communicate the same to the Petitioner in respect of all the 17 Bills of Entry. 8. We had adjourned the matter on 21 July 2025 to enable Mr. Chandrashekhar, the learned counsel for the Respondents to obtain instructions. At the same time, we had directed that the matter be posted on 05 August 2025 for final disposal at the admission stage. 9. Mr. Chandrashekhar, the....

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....e Petitioner has enclosed along with the Petition the letters of protest in relation to each of the Bills of Entry. This position is indisputable and even otherwise, the same is not disputed by the Respondents. 12. In the above circumstances, this is not a case of the Custom Authorities simply agreeing with the Petitioner's classification as reflected in the Bills of Entry. On one hand, the Custom Authorities cannot refuse to accept the Bills of Entry that do not align with their understanding of the exemption notification and on the other hand, the Customs Authorities cannot refuse to pass the speaking order merely because the importer files Bills of Entry under protest and without prejudice to their original contentions regards entitle....