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TMI Blog2024 (9) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... nding Counsel for Customs & C.E. & GST ORDER This writ petition has been filed for the Mandamus to issue speaking order in respect of Bills of Entry. 2. The petitioner appears to be importer of goods and filed the subject Bill of Entries wherein the assessment has been completed contrary to self-assessment made by the petitioner in the Bill of Entries. Under these circumstances, the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instance where the very vires of the statue is in question or where private or public wrongs are so inextricably mixed up and the prevention of public injury and vindication of public justice require it that recourse may be had to Article 226 of the Constitution. But then the Court must have good and sufficient reason to bypass the alternative remedy provided by the statute. Surely matters involvi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trary to the self-assessment by an importer or exporter, 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. Section 17(5) of the Customs Act, 1962 reads as under:- (5) Where any re-assessment done under sub-section (4) is contrary to the self-assessment done by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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