2012 (8) TMI 1067

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..... it application is directed against an order of assessment passed by the Deputy Commissioner of Customs Export Department, Kolkata in respect of goods covered by the Shipping Bills specified in the writ petition, which is non-speaking. 2. The petitioner has sought orders directing the respondents to pass speaking orders in respect of the shipping bills covered by the application of the petitione .....

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..... this belated stage two years after the goods have been cleared, this Court does not deem it necessary to go into the question of whether there was any confirmation of acceptance of the speaking order or whether the petitioners agreed to accept a non-speaking order. The request for speaking order ought to have been made within a reasonable time and, in any case, immediately upon receipt of the fina .....

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