Bombay HC Raps Customs for Non-Speaking Order, Calls It Dereliction of Duty, Imposes Costs

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...