Test Analysis Report of Exporter Rejected Without Stating Reason: Orissa HC Quashes Customs Order Against JSW Steel [Read Order]

The Orissa High Court Quashed the customs assessment order against JSW Steel Ltd as the commissioner rejected the test Analysis report of the exporter without stating the reason. Further remitted the matter to the authority concerned with a direction to hear it afresh.
The petitioner sought to quash the final assessment orders passed by opposite party no.1-Assistant Commissioner, Gopalpur Customs Division, Ganjam under Annexures-1 & 2 respectively and further to issue direction to the opposite parties not to give effect to or take any step whatsoever under aforesaid impugned final assessment orders.
Mr. A.K. Parija, Senior Counsel along with Mr. A. Taten, counsel appeared for the petitioner vehemently contended that the final assessment ordeapplyrs dated 24.04.2024 and 18.05.2024 passed cannot be sustained in the eye of law on two counts, firstly, the said orders passed by opposite party no.1 is without jurisdiction and secondly, he has acted at the behest of the senior authority.
It was argued that the adjudicating authority failed to apply his mind while passing the impugned assessment orders. Further contended that while passing the impugned assessment orders, opposite party no.1 has not given opportunity of hearing to the petitioner.
Apart from that it was urged that the Test Reports has accepted at Sl. No.4 in respect of CRCL, Pusa, New Delhi and has rejected so far as test reports at Sl. Nos.1, 2, 3 and 5 are concerned. It is contended that while doing so, opposite party no.1 has not assigned any reasons for such acceptance and rejection of test reports.
Mr. T.K. Satapathy, Senior Standing Counsel appeared for the opposite parties vehemently contended that the final assessment orders are appealable and instead of availing the same, the petitioner has approached this Court directly by filing this writ petition, which is not maintainable.
A division bench comprising Dr Justice B R Sarangi and Justice G Satapathy viewed that the Test Reports of the impugned assessment shows that CRCL Re-Test Report at Sl. No.4 in respect of CRCL, Pusa, New Delhi has been accepted and other four test reports in respect of SGS India Pvt. Ltd., SGS India Pvt. Ltd., CRCL, Visakhapatnam and CCIC have been rejected without assigning any reasons. Further observed that acceptance and rejection of such reports, without assigning any reason, cannot be sustained in the eye of law.

The Court quashed the impugned assessment orders dated 24.04.2024 and 18.05.2024 passed by Assistant Commissioner, Gopalpur Customs Division and remitted the matter to the authority concerned with a direction to hear it afresh.

To Read the full text of the Order CLICK HERE 

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates