BOMBAY BOMBAY JURISDICTION WRIT PETITION NO.2450 OF IPAY Clearing Services Pvt. Ltd v. Appraising Mr.S.M.Shah Officer
Case at a glance
Provisions considered
Judgment
Cause title
3. cleared It : Rule. Heard forthwith. grievance petitioner consignment pursuant letter The
17.7.2006 subject therein. same was accepted by the Assessing Officer. The relevant portion of the letter reads as under. "However, urgency consignment interest Rs.32,31,892/- agreed. You requested kindly a speaking
clearance earliest. " :2: The noting representation
18.7.2006 petitioner allowed consignment subject reproduced above. In words, authority agreed a speaking order. It is the grievance of the petitioner that no speaking order was however, passed.
3. Based contention relevant notification exempted duty, petitioner applied refund amount already paid and that was rejected on the ground that appeal was not preferred and the application was dismissed.
4. On behalf respondent, learned counsel invited attention circular Board, contend that there is no requirement of a speaking order. . However, a reading of Paragraph-2 of the said notification, the following sentence would be relevant. "At the request of the importer, the proper officer is required to intimate in writing, the grounds for doubting the truth of accuracy of the declared value and provide a reasonable opportunity of being heard, before taking a final decision". :3:
5. In We learned counsel parties. opinion, Assessment Officer subject appeal Section-128(1) Customs Act,
1962. That passed Section 47 Act. Suffice respondents intimated reasons writing petitioner rejecting agreed considering letter
17.7.2006. Apart that, Board Circular contemplates importer opportunity heard, opportunity should before taking decision matter. In instant petitioner’s representation accepted Assessing Officer. The Assessing Officer agreed a speaking passed. In circumstances, petitioner denied a opportunity putting forward points to the value of the goods and that the goods are exempted.
6. In above, opinion, justice would be met if the petition is disposed of by passing the following order.
ORDER .
The Assessment Officer :4: consequently rejecting petitioner’s refund. The Assessing Officer directed a Bill Entry giving opportunity to the petitioner. Rule is made absolute accordingly. No order as to costs. (R.S. MOHITE, J.)
(F.I. REBELLO, J.)
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
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