IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 18TH AUGUST 2008 / 27TH SRAVANA 1930 WP(C).No. 24744 of 2008(U) -------------------------- PETITIONER: ------------ OCEAN METOLOIDS 29/966 A, L.M.PYLEE ROAD, VYTTILA P.O.,COCHIN -19 RERPESENTED BY ITS MANAGING PARTNER GIREESH K.V. BY ADV. SRI.AUGUSTIAN.P.A. ADV. SRI. T.R. JAGADEESH RESPONDENT: ------------------ COMMISSIONER OF CUSTOMS CUSTOMS HOUSE, W/ISLAND , COCHIN-9 BY SRI. P. PARAMESWARAN NAIR – ASST. SOLICITOR GENERAL. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. SIRI JAGAN, J. ------------------------------------ W.P.(C)No.24744 OF 2008 ---------------------------------------- Dated this the 18th day of August, 2008 JUDGMENT The petitioner imported certain goods from Malaysia. The petitioner filed a Bill of Entry showing the RIT code of the goods as '73089090'. Now the petitioner understands that there was some amendment in the entries whereby the RIT Code number of the goods was changed as '72106100'. The petitioner was not made aware of the same. In spite of the same, the goods were assessed under the code mentioned by the petitioner in the Bill of Entry. As a result, the petitioner became liable to pay excess customs duty. The petitioner's contention now is that since the respondent did not pass speaking orders as required under the Customs Act, the petitioner is neither in a position to file an appeal nor to file an application for refund of excess duty paid. The petitioner, therefore, seeks the following reliefs: “I. Issue a writ of mandamus or any other appropriate writ, direction or order, directing the respondent to re-assess duty based on the correct RIT W.P.(c)No.24744/08 2 Code. II. To issue a writ of mandamus directing the respondent to refund the excess duty charged to the petitioner. III. Issue a writ of mandamus or any other appropriate writ, direction or order, directing the respondent to pass a speaking order giving reasons for classifying the goods under RIT Code Number 73089090 against actual RIT Code No.72106100”. 2. The learned Asst. Solicitor General would contend that since the petitioner never raised any protest against the assessment made, there was no occasion for the respondent to take a different view in the matter of assessment. But the learned Asst. Solicitor General could not dispute that the respondent is bound to pass a speaking order in the matter, especially when the petitioner has demanded one. In the above circumstances, I dispose of this writ petition with a direction to the respondent to pass a speaking order in respect of the assessment in question, as expeditiously as possible, at any rate, within a period of one week from the date of receipt of a copy of this judgment. S. SIRI JAGAN, JUDGE Acd W.P.(c)No.24744/08 3