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2018 (11) TMI 368 - AT - Customs


Issues: Failure to pass a speaking order by the Custom House/Deputy Commissioner of Customs leading to dismissal of appeal on grounds of limitation.

Analysis:
The appellant filed a bill of entry for clearance of goods, and the Custom House proposed to enhance the value of the goods due to contemporaneous import information. The appellant disagreed with the proposed enhancement and requested a speaking order. However, the bill of entry was processed without a speaking order being passed. Consequently, the appellant's appeal to the Commissioner (Appeals) was dismissed on the basis of a delay of 4 days beyond the 60-day period. The Tribunal found that the Custom House failed to pass a speaking order as mandated by Section 17 of the Customs Act, rendering the impugned order of the Commissioner (Appeals) a nullity. The Tribunal allowed the appeal by remanding the matter to the Deputy Commissioner, Custom House, with directions to pass a reasoned order within 45 days, as per the legal requirements. The appellant was directed to appear before the Customs Authority for a hearing.

The Tribunal emphasized the importance of a speaking order under the Customs Act and highlighted that the absence of such an order made the initial appealable order non-existent. By nullifying the Commissioner (Appeals) order, the Tribunal rectified the procedural error and granted the appellant the opportunity for a fair hearing before the Deputy Commissioner. The decision to remand the matter with clear directions aimed to ensure compliance with the statutory provisions and uphold the principles of natural justice. The Tribunal's meticulous approach in addressing the failure to pass a speaking order showcased the adherence to legal requirements and the protection of the appellant's rights in the adjudicatory process. The disposal of the condonation of delay application in line with the remand decision further underscored the Tribunal's commitment to procedural fairness and adherence to legal standards in customs matters.

 

 

 

 

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