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TMI Blog2014 (10) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... nterpretation in my considered view, would frustrate the intent and/or the object of the legislature incorporating the words within the statutes. It is to be reminded that the legislature never used any words unnecessarily and, therefore, if there was a conscious intentment to incorporate the words “in writing” for confirmation of the acceptance of the re-assessment, the same is to be followed in its true spirit. If the thing is required to be followed in a particular manner, it is to be done in such a manner and not otherwise. Court finds that the Assessing Officer cannot sit idle and decline to discharge the statutory duty as provided in sub-section (5) of Section 17 of the Customs Act, 1962 - Decided in favour of assessee. - W.P. No. 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to be made by an importer or the exporter but on reading the language as engrafted therein it appears to me that it is a statutory duty cast upon the Assessing Officer to pass speaking order on the re-assessment within fifteen days from the date of re-assessment of the Bill of Entry or the shipping bill which is not dependent upon an application to be taken out by the importer or the exporter. 7. The legislature has imposed duty upon the Assessing Officer to pass speaking order if an approach is made by the importer or the exporter. 8. The aforesaid proposition can be fortified from the Division Bench judgment of this Court rendered in Kothari Metals Ltd. v. Union of India reported in 2011 (274) E.L.T. 488 (Cal.) wherein it is h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the re-assessment, the same is to be followed in its true spirit. If the thing is required to be followed in a particular manner, it is to be done in such a manner and not otherwise. 11. In view of the above findings, this Court finds that the Assessing Officer cannot sit idle and decline to discharge the statutory duty as provided in sub-section (5) of Section 17 of the Customs Act, 1962. The Assessing Officer, the respondent No. 3, is hereby directed to pass speaking order within fifteen days from the date of communication of this order and shall communicate the said order to the petitioner within a week thereafter. 12. For abundant precaution it is hereby recorded that this order shall not be construed to have been made on the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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