9911796707
TMI Blog2008 (11) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... time and filed bills of entry on various dates starting from 11-9-2000 to 11-3-2003. In each case, the value declared by the appellant was enhanced by 25% and the appellant paid duty on the enhanced value within a few days from the date of bill of entry and cleared the goods. (b) It is claimed that by a letter dated 22-1-2002 addressed to the Deputy Commissioner of Customs, Air Cargo, they sought for issue of speaking order in respect of 7 bills of entry filed up to 8-11-2001. Again by a letter dated 21-8-2002, a reminder was issued requesting for issue of a speaking order as sought for in their letter dated 22-1-2002. (c) The appellant filed a writ petition before the Hon'ble High Court of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Hon'ble High Court and the Hon'ble High Court directed for issue of certified copies of speaking orders or non-speaking orders. (c) Learned Advocate submits that no speaking order was issued, as per the order of the Hon'ble High Court, by the Assistant Commissioner/Deputy Commissioner. The appeals have been filed on 16-4-2004 after receipt of the certified copies of the bills of entry within 60 days from 5th March, 2004, and therefore, all the appeals should be treated as having been filed within time. 5. Learned DR made the following submissions : (a) The only issue before the Hon'ble High Court was the request of the appellant for a direction to supply the certified copies of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared? It is contended by the petitioner that it is on the basis of these orders that he can prefer an appeal. It is his case that in case of the bills of entry had been accepted and assessed without making any addition or deduction, the matter would have been different. But the instant case is one where addition to the value of the goods has been made by the assessing officer at the time of assessment. We are not concerned with the merits of the matter. The petitioner, in this writ petition is simply requesting the court to direct the Revenue to supply certified copies of the orders which are not being supplied. On behalf of the Revenue, it was contended that the petition is not maintainable as indirectly the petitioner would like to see t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies of the orders "at the time of assessment of the goods". We are in agreement with the submissions made by the learned DR that the assessment in bill of entry is an order of final assessment at the time of assessment of the goods. The direction of the High Court also specifically mentions that copies of the orders to be supplied relate to "speaking orders or non-speaking orders". In other words, it was a direction given to the Revenue authority to supply the copies sought for by the appellant. There is no direction in the said order of the High Court to the Commissioner (Appeals) on the issue of limitation. 7.1 Commissioner (Appeals) has rejected the appeals with the following findings : "5. I have carefully considered the wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is a delay ranging from 11 months to 3 years and 4 months in filing these appeals. There is no requirement in law to file an appeal on the basis of certified copies of the bills of entry. The assessed bills of entry is an appealable order and the date of receipt of assessment order is the relevant date for the purpose of calculation of time period for filing the appeal. The request of the appellant asking for certified copies of bills of entry was only a ploy and a deliberate attempt made to overcome the period of limitation. Further, it is not the case of the appellant that they have paid the duty under protest. In these cases even, if the date of challan viz. payment of duty (which is done only after receipt of the assessment order) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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