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2020 (2) TMI 284 - AT - CustomsValidity of assessment order - order for auditing under section 17(6) by the proper officer - enhancement of value of imported goods - HELD THAT:- The Assessing Officer, on re-assessment was required to pass a speaking order, in terms of sub-section (5) specifying the grounds for such reassessment. In the present case Commissioner (Appeal) has while setting aside the order of reassessment directed the audit as per Section 17(6) ibid. Commissioner (Appeal) could not have directed such an audit in terms of sub section (6) because audit as contemplated is the internal function of the revenue, for purpose of safeguarding the revenue, in case where re-assessment has been done by way of speaking order or otherwise. In appeal Commissioner (Appeal) could have remanded the matter for a speaking order to be passed in terms of sub section (5) by the assessing officer. The matter is remanded to the assessing officer for reconsideration and disposing of the matter with a speaking order as per sub-section (5) of Section 17 of Customs Act, 1962 - appeal allowed by way of remand.
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