Home Case Index All Cases Customs Customs + AT Customs - 2023 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 599 - CESTAT MUMBAIValuation of imported goods - LED lights - Value declared in the bill of entry rejected - case of Revenue is that declared value of goods was very much in the lower side, in comparison to the contemporaneous import prices - no speaking order was passed as per the provisions of sub-section (5) of Section 17 of the Customs Act, 1962 - violation of principles of natural justice - HELD THAT:- It is evident that since the declared value was enhanced by the department by way of re-assessment, the mandatory requirement of passing of speaking order as per sub-section (5) of Section 17 ibid has not been complied with. In view of the fact that the value has been enhanced by the department, which is contrary to the declaration made by the appellant, it is opined that the proper officer should pass a speaking order, by complying with the principles of natural justice. The appeal is allowed by way of remand to the proper officer for passing of speaking order in terms of Section 17(5) of the Customs Act, 1962.
|