2019 (1) TMI 516 - AT - Customs

Maintainability of appeal - no assessment order is available in difference to the declaration filed entry under agitation - Speaking order in terms of Section 75 of the Customs Act 1962 - Held that - There are no infirmity with the impugned orders - impugned order upheld - appeal dismissed.

Summary

The appellant's appeal was dismissed as no assessment order was available, and the appeal was deemed not maintainable. The impugned order was upheld, directing the adjudicating authority to pass a speaking order in terms of Section 75 of the Customs Act, 1962. The appeals filed by the appellant were dismissed.