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2019 (5) TMI 1737 - AT - CustomsPrinciples of natural justice - non-speaking order - Compliance with the procedure prescribed in Section 17(6) of Customs Act, 1962 - change in classification - the original authority had failed to issue a speaking order envisaged in Section 17 of Customs Act, 1962 within the stipulated time - HELD THAT:- It is seen from the bill of entry that despite alteration of classification by the assessing officer, the description of the goods remained unaltered as ‘plastic toys’. Therefore, there can be no doubt that the goods in question were toys and intended for use as toys for amusement of infants. Had it been otherwise, a separate description should have been entered by the proper officer of Customs. In the absence of such, it is concluded that the miniature version of the goods are toys. The failure to issue a speaking order is also inconsistent with the statutory obligation that devolves on the assessing officer. The direction of the first appellate authority to subject the assessment to proceedings under Section 17(6) of Customs Act, 1962 is not legal and proper for being tantamount to approval the breach of law by the assessing officer - Appeal allowed - decided in favor of appellant.
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