JKC General Trading Company Vs Union of India (Bombay High Court)
The Bombay High Court heard a writ petition concerning the failure of Customs authorities to pass a “speaking order” under Section 17(5) of the Customs Act, despite repeated directions and prolonged delay. The Petitioner had imported dates under multiple Bills of Entry. During assessment, the proper officer enhanced the declared value of the imported goods and demanded additional customs duty without providing valid or cogent reasons for such enhancement. As the goods were perishable, the Petitioner paid the enhanced duty of Rs. 46,01,000/- under protest.
The Petitioner challenged the enhanced assessment before the Commissioner (Appeals). By an order dated 23 July 2021, the Commissioner (Appeals) allowed the appeal and remanded the matter to the proper officer with a clear direction to pass speaking orders under Section 17(5) of the Customs Act. Despite this remand, the second Respondent failed to pass any speaking order.
The Petitioner repeatedly sought compliance. A request for personal hearing was made on 12 January 2022, pursuant to which a personal hearing was granted on 1 November 2022, and written submissions were filed the same day. However, no speaking order followed. Multiple reminders were sent thereafter on 28 November 2022, 18 May 2023, 1 April 2024, 6 January 2025, and 18 August 2025, but the authorities still failed to act.
