9911796707
TMI Blog2022 (8) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... ny export goods under section 50, shall, save as otherwise provided in Section 85, self-assess the duty, if any, leviable on such goods. Sub-section (2) of Section 17 provides for verification of entries and self-assessment of goods referred to in subsection (1) by the proper officer. Sub-section (4) of Section 17 provides for re-assessment of duty by the proper officer where the self-assessment is not done correctly. Sub-section (5) provides that the proper officer shall pass a speaking order on the re-assessment in matters other than those where the importer or exporter, as the case may be, confirms his acceptance of the said re-assessment in writing. There are no doubt that the petitioner himself has confirmed in writing his accepta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amus directing the Respondent No. 2 to issue speaking order in respect of finalized Bills of Entry after complying with the requirements of principles of natural justice. 5. In paragraph 2 of the counter affidavit filed in Writ Tax No.881 of 2022, the respondent no.2 has stated as under:- 2. That the deponent at the very outset craves leave of the Hon'ble Court to bring on record certain important facts, background and material which are already part of record and also flow from the statute book and which will have a material bearing on the outcome of the Writ Petition. The said facts are as follows:- (a) The petitioner had filed the mentioned Bills of Entry for the import of goods declared as Mixlot/stocklot of polyester k ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to obtain a favorable order. This act of the petitioner is an act of deliberate deception with the design of securing and taking an unfair advantage. (d) No specific reply was received with regard to composition of fabric Further, in order to ascertain the true nature of the goods Le. Prime or Stocklot/Mix Lot, the proper officer found it necessary to get goods tested. Thus, the Bills of Entry were assessed provisionally for the want of test report on execution of Bond of re-assessed Value (value accepted by the importer at the time of provisional assessment) and furnishing Bank Guarantee of differential duty arising due to proposed value for prime goods i.e. USD 2.85 per Kg and the re-assessed value (value accepted by the importer at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the exporter has not paid the deficiency, the shortfall shall be adjusted from the security, if any, obtained at the time of provisional assessment, under intimation to the importer or the exporter,: Provided further that, if the amount so adjusted or paid falls short of the duty finally assessed or re-assessed, as the case may be, the importer or exporter of the goods shall pay the shortfall in terms of the provisions of Section 18. (2) The Bond executed at the time of provisional assessment with security, if any, shall be cancelled after finalisation of provisional assessment and the security shall also be returned, if there are no pending dues. (3) Where the final assessment is contrary to the provisional assessment, the prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment of duty by the proper officer where the self-assessment is not done correctly. Sub-section (5) provides that the proper officer shall pass a speaking order on the re-assessment in matters other than those where the importer or exporter, as the case may be, confirms his acceptance of the said re-assessment in writing. 7. From the facts as stated in aforequoted paragraph 2 and its subparagraphs of the counter affidavit, and the own documents of the petitioner filed as Annexure-1 to the counter affidavit, leave no manner of doubt that the petitioner himself has confirmed in writing his acceptance of re-assessment. Therefore, there exists no occasion to pass a speaking order on the re-assessment. 8. For the reasons aforest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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