Case Law Details
Manavi Exim Pvt Ltd Vs Commissioner of Customs, Ludhiana (CESTAT Chandigarh)
In case of assessment done under Section 17(4) of the Customs Act, 1962, wherein the re-assessment has been accepted by the assessee importer, the proper officer shall pass a speaking order on the re-assessment within 15 days on the date of re-assessment of the bills of entry. Admittedly, in this case, no speaking order under Section 17(5) of the Customs Act, 1962 has been passed till date. The appellant initially waited for the order under Section 17(5) of the Customs Act, 1962. Later on, made a protest or grievance before the authorities below and the said request was rejected. In that circumstance, when no order has been passed under Section 17(5) of the Customs Act, 1962, which is mandate in law that a speaking order is required to be passed in writing within 15 days of the re-assessment of bills of entry, I hold that the appeal filed before the ld. Commissioner (Appeals) is not barred by limitation.
Further, the order under Section 17(5) of the Customs Act, 1962 is required to be passed by the assessing officer. In these circumstances, in the absence of the order under Section 17(5) of the Customs Act, 1962, I direct the adjudicating authority to pass a speaking order for re-assessment in writing from 15 days of received of this order.
FULL TEXT OF THE CESTAT CHANDIGARH ORDER
PER ASHOK JINDAL:
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