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2023 (12) TMI 795 - AT - CustomsClassification of imported goods - TMR Mixer Wagon for KFL Densified Fodder Plant - to be classified under Chapter 8436 99 00 or under CTH 8716 20 00? - appellant had accepted the assessment order without Any dissent in writing it had attained finality in terms of section 17 of CA - HELD THAT:- The issue is no more res integra as the Hon’ble Supreme Court in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [2019 (9) TMI 802 - SUPREME COURT] has observed as that There is a specific provision made in Section 17 to pass a reasoned/speaking order in the situation in case on verification, self-assessment is not found to be satisfactory, an order of re-assessment has to be passed under Section 17(4). In the present case, the assessment is made against the declaration made by the appellant and inspite of recording the protest made by the appellants against such assessment, no speaking order was issued. As observed by the Hon’ble Supreme Court, even if there is no lis, speaking order is mandatory once the assessment was challenged under protest. The matter is remanded to the Adjudicating Authority to decide the issue on merits - Appeal allowed by way of remand.
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