JKC GENERAL TRADING COMPANY THR ITS PARTNER vs UNION OF INDIA THR THE SECRETARY AND ORS

4-WP-15775-2025 (C).DOCX 3. ______________________________________________________ CORAM : M.S. Sonak & Advait M. Sethna, JJ. DATED : 1 December 2025 Oral Judgment (Per : M.S. Sonak, J.):- 1. Heard Mr Prathamesh Chavan, learned counsel for the Petitioner and Ms Sangeeta Yadav, for the Respondent. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. Even otherwise, on 24 November 2025, we had made the following order posting this matter for final disposal: - “1. Heard the learned Counsel for the parties. 2. Mr. Chavan submits that in this case the Respondents are 4-WP-15775-2025 (C).DOCX not passing any ‘speaking order’ under Section 17(5) of the Customs Act even though the Petitioner paid the customs duty ‘under protest’. 3. Mr. Chavan submits that the issue raised in this Petition is covered by the case of Canon India Private Limited Vs. Union of India in Writ Petition No.9937 of 2025. 4. Accordingly, we post this matter on 01 December 2025 for directions/disposal.” 4. The Petitioner vide Exh. 19 Bills of Entry imported dates through different exporters. However, during the assessment, the proper officer