Harish Tandon, J. - (1.) The short -point canvassed by the writ petitioner in this writ petition is that despite an application made before the Assessing Officer, he did not pass the speaking order within the statutory period. Admittedly, the self -assessment was disputed by the Assessing Officer under sub -section (4) of Sec. 17 of the Customs Act, 1962. The reassessment is made disputing the correctness of the self -assessment by the Assessing Officer but did not pass any speaking order. My attention is drawn to the provision contained under sub -section (5) of Sec. 17 of the Customs Act, 1962 which provides for speaking order on reassessment within fifteen days from the date of reassessment of the Bill of Entry or the shipping bill as the case may be. According to the petitioner, such statutory duty is to be discharged by the Assessing Officer if occasion so arises and the said authority cannot shirk it responsibility by keeping an application pending. Mr. Roy, learned advocate for the respondent authorities, firstly, submits that an application was made beyond fifteen days from the date of reassessment. My endeavor has failed to find out from the language employed under sub -section (5) of Sec. 17 of the said Act that an application is required to be made by an importer or the exporter but on reading the language as engrafted therein it appears to me that it is a statutory duty cast upon the Assessing Officer to pass speaking order on the reassessment within fifteen days from the date of reassessment of the Bill of Entry or the shipping bill which is not dependent upon an application to be taken out by the importer or the exporter.
(2.) The Legislature has imposed duty upon the Assessing Officer to pass speaking order if an approach is made by the importer or the exporter.
(3.) The aforesaid proposition can be fortified from the Division Bench's judgment of this Court rendered in Kothari Metals Ltd. v/s. Union of India reported in, 2011 (274) E.L.T. 488 (Cal.) wherein it is held, inter alia, as follows: "On a plain reading of the aforesaid sub -section, it appears that a duty is cast upon the proper officer to pass a speaking order within 15 days from the date of assessment of the bill of entry or the shipping bill, except the cases where the importer confirms his acceptance of the assessment in writing.";