9911796707
TMI Blog2008 (7) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of the import in question and serve the same on the petitioner within a period of 15 days from the date of receipt of a copy of this judgment. - W.P. (C) No. 20496 of 2008(M), - - - Dated:- 25-7-2008 - S. Siri Jagan, J. Shri E.K. Nandakumar, for the Petitioner. Shri P. Parameswaran Nair, Asst. Solicitor General for the Respondent. [Judgment]. The petitioner is a Company carrying on banking business. They imported certain consignments of gold bars as per Exts. P1 and P2 Bills of Entry. However, contrary to their claims in the Bills of Entry the goods were assessed to a higher rate of duty. They cleared the goods by paying the higher duty assessed. In the bill of entry itself the petitioner registered their protest a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 gms as envisaged in Ext.P3 notification, while completing the assessments vide Exts.P1 and P2 Bills of Entry; 2. A statement has been filed on behalf of the respondents by the Assistant Solicitor General of India. The primary contention in the statement is that the petitioner failed to approach the appellate authority within the period of limitation prescribed under the Act for filing an appeal. According to them once assessment has been made by the endorsement in the Bill of Entry, the bill of entry itself can be treated as an order against which the petitioner can file an appeal. Having not done so after more than two years, they cannot come and claim for a speaking order to enable them to file an appeal overcoming the limitation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) Notwithstanding anything contained in this section, imported goods or export goods may, prior to the examination or testing thereof, be permitted by the proper officer to be assessed to duty on the basis of the statements made in the entry relating thereto and the documents produced and the information furnished under sub-section (3); but if it is found subsequently on examination or testing of the goods or otherwise that any statement in such entry or document or any information so furnished is not true in respect of any matter relevant to the assessment, the goods may, without prejudice to any other action which may be taken under this Act, be re assessed to duty. (5) Where any assessment done under sub-section (2) is contrary to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss a speaking order, in so far as in the Bill of Entry itself the petitioner has registered against such assessment which was followed by Ext. P4. Therefore, the petitioner was perfectly justified in finding for speaking order without which the petitioner cannot know the reasons for the assessment made by the 3rd respondent. In fact the limitation for filing appeal under Section 128 would start only from the date of communication of the decision or order to the petitioner. Clearly Bill of Entry is not a decision or order contemplated under Section 128. It can only be an order under Section 17(5) which has to be a speaking order. When admittedly there is no speaking order passed by the 3rd respondent in this case, the petitioner is entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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