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Issues Involved:
1. Grievance regarding clearance of consignment without a speaking order. 2. Rejection of refund application for duty amount already paid. 3. Interpretation of notification regarding grounds for doubting declared value. 4. Availability of appeal under Section 128(1) of the Customs Act, 1962. 5. Denial of fair opportunity to present case on exemption of goods. Analysis: 1. The petitioner's grievance stemmed from clearing a consignment without a speaking order, despite a representation requesting the same. The Assessing Officer accepted the representation but failed to issue a speaking order as agreed upon. The High Court noted that the petitioner was denied a fair opportunity to present their case on the value and exemption of the goods due to this lapse. 2. The petitioner had applied for a refund of duty amount already paid, citing exemption under a relevant notification. However, the refund application was rejected on the grounds of failure to prefer an appeal and subsequent dismissal of the application. The High Court observed that the rejection lacked proper communication and adherence to procedural requirements. 3. The Court delved into the interpretation of the notification, emphasizing the requirement for the proper officer to provide in writing the grounds for doubting the declared value. This provision necessitated a reasonable opportunity for the importer to be heard before a final decision was made. The failure to follow this procedure was highlighted as a violation of the petitioner's rights. 4. Regarding the availability of appeal under Section 128(1) of the Customs Act, 1962, the Court clarified that such recourse could be pursued if an order was passed under Section 47 of the Act. In this case, the Assessing Officer's failure to provide reasons in writing for rejecting the claim deprived the petitioner of the opportunity to exercise their right to appeal. 5. Ultimately, the High Court set aside the order of the Assessment Officer and the subsequent rejection of the petitioner's refund claim. Directing the Assessing Officer to pass a fresh order on the Bill of Entry after affording the petitioner a fair opportunity, the Court upheld the principles of natural justice and procedural fairness in adjudicating customs matters.
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