Customs: CESTAT Remands Reassessment Case Due to Absence of Speaking Order

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

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