Indepesca Overseas Private Limited Vs Commissioner of Customs (CESTAT Mumbai)
The case of Indepesca Overseas Private Limited vs Commissioner of Customs (CESTAT Mumbai) revolves around the absence of a speaking order under Section 17(5) of the Customs Act, 1962.
Indepesca Overseas Private Limited imported ‘Atlantic Salmon GTD (gutted) Fresh Fish’ under Customs Tariff Item 0302 1400. The dispute arose when the appellants self-assessed the goods based on invoice value but faced objections from the Customs Appraising Group regarding the declared value. Despite their objections and submission of supporting documents, including contracts with their supplier M/s SalMar AS, Norway, the Customs authorities re-assessed the goods at a higher value of US$16.75 per Kg.
The appellants argued that no speaking order under Section 17(5) of the Customs Act was issued to justify this reassessment within the required 15 days, which led to ambiguity regarding the basis of the reassessment. This lack of a speaking order, according to their appeal before the Commissioner of Customs (Appeals), rendered the assessment incomplete and legally insufficient.
In response, the Commissioner of Customs (Appeals) upheld the reassessment but dismissed the appeal on grounds of limitation, citing a delay of 111 to 133 days beyond the 90-day limit prescribed under Section 128(1) of the Customs Act.
