Nico Extrusion vs. Commissioner of Customs – CESTAT Remands for Speaking Order

Nico Extrusion Ltd. Vs Commissioner of Customs (ACC) (CESTAT Mumbai) The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Mumbai, has disposed of an appeal filed by Nico Extrusion Ltd. against an order by the Commissioner of Customs (Appeals), Mumbai-III. The Commissioner (Appeals) had remanded the matter back to the proper officer of Customs for passing a speaking order concerning the re-assessment of Bills of Entry (B/Es) filed by Nico Extrusion for imported Aluminium Scrap. Nico Extrusion had self-assessed various B/Es under Section 17(1) of the Customs Act, 1962. However, the ...