9911796707
TMI Blog2024 (9) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... pass speaking orders, which was not done - alternate remedy under Section 121(b) of the Customs Act, 1962 - principles of natural justice - HELD THAT:- A reference was made to the decision of the Hon'ble Supreme Court in ASSISTANT COLLECTOR OF CENTRAL EXCISE, CHANDAN NAGAR VERSUS DUNLOP INDIA LIMITED AND OTHER [ 1984 (11) TMI 63 - SUPREME COURT ], wherein it has been held 'Surely matters i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bill, as the case may be. Petition allowed. - Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. s. Murugappamn For the Respondent : Mr. J. Vasu Junior Standing 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 Entrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uit or circumvent statutory procedure. It is only where statutory remedies are entirely ill-suited to meet the demand of extraordinary situations, as for 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight of Section 17(5) of the Customs Act, 1961. As per Section 17(5) of the Customs Act, 1962, where any re-assessment done under sub-section (4) is contrary 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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