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TMI Blog2022 (2) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... hipping Bill, the issue as to whether the petitioner had to file a declaration under 4016 99 90 or under 8512 90 00 is a matter to be decided by the authority based on the facts that are available before the respondent and the petitioner. The Writ Petition is disposed off by directing the petitioner to participate in the aforesaid proceedings. Though in the counter, the respondent has stated that a notice of personal hearing has been issued to the petitioner, the date of personal hearing has not been disclosed - the respondent are directed to pass a speaking order on merits and in accordance with law, within a period of 30 days from the date of receipt of a copy of this order - petition allowed by way of remand. - W.P.No.18348 of 2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the subject Bill of Entry and lack of further follow up by the petitioner. 4.The learned Senior Standing Counsel for the respondent further submitted that a notice of personal hearing has been issued to the petitioner with a view to adhere to the principles of natural justice and therefore, it is submitted that the petitioner should participate in the aforesaid proceedings. 5.By way of rejoinder, the learned counsel for the petitioner submits that the petitioner is in this business for a period of over 20 years and all along the petitioner has been classifying Wiper Blade Rubber under the heading 4016 99 90 and that the respondents have fastened the rival classification 8512 90 00. Sections 17 and 18 of the Customs Act, 1962 read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty availed consequent to any notification issued therefor under this Act and in cases other than those where the importer or exporter, as the case may be, confirms his acceptance of the said re- assessment in writing, the proper officer shall pass a speaking order on the re-assessment, within fifteen days from the date of re-assessment of the bill of entry or the shipping bill, as the case may be. (6) Where re-assessment has not been done or a speaking order has not been passed on re- assessment, the proper officer may audit the assessment of duty of the imported goods or export goods at his office or at the premises of the importer or exporter, as may be expedient, in such manner as may be prescribed. 18. Provisional assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the importer or the exporter of the goods shall pay the deficiency or be entitled to a refund, as the case may be; (b) in the case of warehoused goods, the proper officer may, where the duty finally assessed or re-assessed, as the case may be, is in excess of the duty provisionally assessed, require the importer to execute a bond, binding himself in a sum equal to twice the amount of the excess duty. (3) The importer or exporter shall be liable to pay interest, on any amount payable to the Central Government, consequent to the final assessment order or re-assessment order under sub-section (2), at the rate fixed by the Central Government under section 28AB from the first day of the month in which the duty is provisionally assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough Section 17(5) of the Act contemplates passing of a speaking order within a period of 15 days of reassessment of Bill of Entry or shipping Bill, the issue as to whether the petitioner had to file a declaration under 4016 99 90 or under 8512 90 00 is a matter to be decided by the authority based on the facts that are available before the respondent and the petitioner. 7.Since notice has already been issued to the petitioner, I am inclined to dispose of the Writ Petition by directing the petitioner to participate in the aforesaid proceedings. Though in the counter, the respondent has stated that a notice of personal hearing has been issued to the petitioner, the date of personal hearing has not been disclosed. 8.Considering the afor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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