INDIRA BANERJEE,J. - (1.) This writ application is directed against an order of assessment passed by the Deputy Commissioner of Customs Export Department, Kolkata in respect of goods covered by the Shipping Bills specified in the writ petition, which is non-speaking.
(2.) The petitioner has sought orders directing the respondents to pass speaking orders in respect of the shipping bills covered by the application of the petitioner, being Annexure 'P-1' to the writ petition within such time and manner as might be permitted by this Court.
(3.) Under Section 17(5) of the Customs Act, assessment is required to be made by a speaking order. However, in this case the application of the petitioner for passing a speaking order has been made after one year of clearance of the goods after final assessment, and upon payment of duty as assessed.;