Passing of speaking order mandatory in case of re-assessment of Bill of Entry: CESTAT Delhi

Commissioner Vs Shiv Ganesh Exim Pvt. Ltd. (CESTAT Delhi) CESTAT Delhi held that as per section 17(4) of the Customs Act the proper officer is required to pass a speaking order on the re-assessment. Matter remanded to Commissioner (Appeals) to pass a fresh order after taking into consideration the speaking orders passed by AO. Facts- 18 Bills of Entries were filed by the respondent in respect of import of Aluminium Scrap. The respondent self-assessed the duty, but AO prima facie did not accept the value and put a query to the respondent that the value of the aluminium scrap did not match the c...