IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 27TH FEBRUARY 2009 / 8TH PHALGUNA 1930 WP(C).No. 2731 of 2009(A) ----------------------------------- PETITIONERS: -------------------- J.S.DINSHA, AGED 38.S/O.M.N.SADHASIVAN, PROPRIETOR, M/S.REMANY PLAYWOODS, RESIDING AT JANAKI BHAVAN, KADANCHIRA, PERINAD P.O. KOLLAM - 691601. BY ADV. MR.P.N.RAMAKRISHNAN NAIR MR.P.VISWANATHAN RESPONDENT: -------------------- THE ASSISTANT COMMISSIONER OF CUSTOMS (IMPORTS),CUSTOM HOUSE, WILLINGTON ISLAND, COCHIN-682009. BY ADV. MR. ABRAHAM THOMAS,SC,CENTRAL BOARD-EXC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. --------------------------- W.P.(C) No. 2731 of 2009 ------------------------------------ Dated this the 27th day of February, 2009 JUDGMENT Prayer in this writ petition is for a direction to the respondent to issue a speaking order of assessment pertaining Bill of Entry No.232247 dated 18/09/2008. 2. The request made by the petitioner in this behalf was turned down by Exhibit P5, relying Section 17(5) of the Customs Act, 1962. The fact that the petitioner had accepted the loading of value based on contemporaneous import prices and gave his concurrence in that behalf in writing is not in dispute. It is also not in dispute that it was acting upon the petitioner's aforesaid acceptance, that order was passed. Section 17(5) of the Customs Act provides that in case other than those where the importer confirms his acceptance of the assessment as provided under Section, the proper officer should pass a speaking order. 3. In this case, the petitioner has confirmed his acceptance of the assessment and therefore, there is no W.P.(C) No. 2731/2009 2 obligation on the part of the proper officer to pass a speaking order as sought for. In view of this, I see nothing objectionable in the view taken in Exhibit P5. ANTONY DOMINIC, JUDGE scm