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TMI Blog2011 (3) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... cepted in writing the assessment of the 3rd respondent - Therefore,the 3rd respondent was bound to pass a speaking order within 15 days from the date of assessment of the bill of entry, namely within 15 days from 10-5-2010 - In the instant case, the said period of 15 days has expired -Held that:- it will be open to the petitioner to challenge the assessment made by the 3rd respondent by filing an appeal within the period of 60 days computed from the date on which a speaking order is passed under Section 17(5) of the Act. X X X X Extracts X X X X X X X X Extracts X X X X ..... thereafter filed on 13-9-2010 seeking the following reliefs :- (1) Issue a writ of mandamus or such other writ, order or direction directing the 3rd respondent to issue a speaking order, stating the reasons for the enhancement of the declared transaction value, by load factor of 28.37%, as indicated by Exhibit P1 bill of entry. (2) To declare that the respondents cannot unilaterally proceed to enhance the transaction value declared by the petitioner, without first rejecting the same on grounds that are specified under the Customs Act, 1962. 2. The main contention raised by the petitioner is that in view of Section 17(5) of the Customs Act, 1962 (hereinafter referred to as 'the Act' for short) except in cases where the importer or t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the pleadings and the materials on record. The applicability of Section 17(5) of the Act to the goods imported by the petitioner, more particularly described in Ext. P1 bill of entry, Ext. P2 invoice and Ext. P3 packing list is not in dispute. It is also not in dispute that the petitioner has not accepted in writing the assessment made by the 3rd respondent on the first page of Ext. P1 bill of entry. It is also not in dispute that assessment of duty was made in the instant case applying Section 17 of the Act. Sub-section (5) of Section 17 of the Act stipulates that where any assessment done under sub-section (2) is contrary to the claim of the importer or exporter regarding valuation of goods, classification, exemption or concessions of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed standing counsel appearing for the respondents contended relying on the decision of the Central Excise, Customs, Service Tax Appellate Tribunal in Max India Limited v. Commissioner of Customs (ICD), New Delhi, 2005 (192) E.L.T. 246, that an appeal would lie from the assessment order passed by the 3rd respondent even if the order is not a speaking order, I am of the opinion that, that cannot be a reason to decline to act in terms of Section 17(5) of the Act. The procedure prescribed in Section 17(5) can be departed from only in a case where the importer or the exporter, as the case may be, confirms in writing his acceptance of the assessment made by the assessing officer. Section 17(5) was introduced with effect from 13-7-2006, the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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