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2017 (3) TMI 497 - HC - CustomsValidity of reassessment - Classification of imported goods - solar re-chargeable emergency lights - appellant claim that proper officer of the Customs did not pass a speaking order on the re-assessment within fifteen days from the date of re-assessment of the bills of entry. The mandate in subsection (5) of section 17 of the CA, 1962 was not fulfilled and hence the re-assessment ought to have been set aside - Held that: - The order made by the proper officer on the bills of entry in changing the classification and value enhancement is an order of re-assessment attracting the provisions of sub-section (5) of section 17 of the Act as urged by the appellant which also appears to be the case from the affidavit filed by the Revenue - the proper officer was required to pass a speaking order on the re-assessment within 15 days of the re-assessment of the bills of entry. No speaking order was passed. In the circumstances, there is no hesitation to set aside the re-assessment - petition allowed - decided in favor of petitioner.
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