Home Case Index All Cases Customs Customs + AT Customs - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 516 - AT - CustomsValidity of assessment order - section 17 of the Customs act 1962 - self assessment - Held that: - As per the records available with this office, no speaking order on the reassessment was issued to the appellant - section 17 of the Customs act 1962 stands amended from 08/04/2011, whereby all assessments are now self-assessment by the importer. The provisions of section 17(6) come into play whereby the proper officer is required to audit the a) self assessment of the B/E filed by the importer or b) reassessment by the proper officer without a speaking order - the learned Commissioner (Appeals) observed that the reassessment of Bills of Entry was required to be done only by passing a speaking order as per the conditions of Section 17(6) of the Customs Act, 1962 - the reassessment cannot be made without following the principles of natural justice. Appeal dismissed - decided against Revenue.
|