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2022 (6) TMI 214 - AT - CustomsPower of Commissioner (appeals) - appeal was considered on merit and directions were issued to the lower authority for re-assessing the Bills of Entry with consequential relief - contrary to the provisions of Section 128 (3) (b) (ii) of the Customs Act, 1962 or not - proper officer enhanced the value of the imported goods without citing any reasons - request for for passing of speaking order for re-assessment done in the Bill of Entry also not answered - HELD THAT:- The original authority had not passed any speaking order while enhancing the value in terms of Section 17 (5) ibid. The statutory provisions contained in sub-section (5) of Section 17ibidare amply clear that where any re-assessment done is contrary to the selfassessment done by the importer, involving in the issue of valuation of goods etc., then the proper officer shall pass a speaking order on the reassessment, within fifteen days from the date of the re-assessment of the Bill of Entry. It is an admitted fact on record that though the declared value of the imported goods was enhanced by the proper officer from USD 8 per unit to USD 30 per unit, but no speaking order to such effect, as contemplated under the statute has been passed by the proper officer of Customs. Certain amendments were carried out to Section 128 of Customs Act,1962 w.e.f.29.03.2018 by the Finance Act, 2018. The effect of amendment was that the Commissioner (Appeals) was empowered under the statute to refer the matter back to the adjudicating authority with direction for fresh adjudication or decision, concerning the situation, where no order or decision has been passed after reassessment under Section 17ibid. The learned Commissioner (Appeals) should have remanded the case back to the original authority with a direction for fresh adjudication or decision - Appeal allowed by way of remand to the original authority for passing of the speaking order with regard to the value enhanced in the Bills of Entry.
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