2021 (3) TMI 729 - CESTAT CHANDIGARH - Customs

Head Note / Extract:
Valuation of imported goods - requirement of speaking order, for enhancement of value of goods - time limitation of filing appeal - Section 17(5) of the Customs Act, 1962 - HELD THAT:- In case of assessment done under Section 17(4) of the Customs Act, 1962, wherein the re-assessment has been accepted by the assessee importer, the proper officer shall pass a speaking order on the reassessment within 15 days on the date of re-assessment of the bills of entry. Admittedly, in this case, no speaking order under Section 17(5) of the Customs Act, 1962 has been passed till date. The appellant initially waited for the order under Section 17(5) of the Customs Act, 1962. Later on, made a protest or grievance before the authorities below and the said request was rejected. Time Limitation - HELD THAT:- When no order has been passed under Section 17(5) of the Customs Act, 1962, which is mandate in law that a speaking order is required to be passed in writing within 15 days of the reassessment of bills of entry, it can be ordered that the appeal filed before the ld. Commissioner (Appeals) is not barred by limitation. In the absence of the order under Section 17(5) of the Customs Act, 1962, it is directed that the adjudicating authority to pass a speaking order for re-assessment in writing from 15 days of received of this order - appeal allowed by way of remand.