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Case Law Details

Case Name : Commissioner Vs Shiv Ganesh Exim Pvt. Ltd. (CESTAT Delhi)
Appeal Number : Customs Appeal No. 52027 of 2021
Date of Judgement/Order : 02/09/2024
Related Assessment Year :
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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 speak

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