9911796707
TMI Blog2023 (7) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... ght for by the petitioner is not liable to be granted, as it would tantamount to interference with the process of assessment and hence this prayer is rejected. In light of the admitted delay in giving effect to the order of the first appellate authority, this Court moulds the relief to which the petitioner is entitled, and instead issues mandamus to R2, being the Deputy Commissioner of Customs, Group 5B, Air Cargo Complex, New Custom House, GST Road, Meenambakkam, Chennai, to pass orders in consequence to the order of the first appellate authority. Bearing in mind the elapse of time from 2015 till date, the petitioner is permitted to appear before R2 on Wednesday i.e., 28.06.2023 at 10.30 a.m. for which no notice need to be issued separa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 30.09.2015, found that no speaking order has been passed by the assessing authority as stipulated under Section 17(5) of the Customs Act, 1962 and remanded the matter. The operative portion of the order reads thus:- I have gone through the facts of the case, grounds of appeal and the submission made. The appellants have imported mobile phones under CTH 8715 (Sl.no.263A) claiming concessional rate of 1% CVD under Condition No.16 of the Notification No.12/2012- Central Excise dt. 17.3.2012. The lower authority assessed all the above bills of entry on merit rate of duty and denied concession of 1% CVD claimed by the appellant. The Hon'ble Supreme Court in the case of SRF Ltd v CC (Civil Appeal No.1623 of 2009) decided on 26. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of receipt of his order following the principles of natural justice. It was incumbent upon the respondent officer to have issued notice to the petitioner, hear it, take note of the judgment as aforesaid and pass a speaking order. 5. Mr.V.Sundareswaran, learned Senior Panel Counsel, on instructions, submits that no order appears to have been passed thus far. It is also the petitioner's case that no notice has been issued to it pursuant to the order of the first appellate authority. Thus, this order is passed on the premise that effect has not been given to the above order of the Commissioner (Appeals). 6. Declaration of the nature as sought for by the petitioner is not liable to be granted, as it would tantamount to interfere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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