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2018 (2) TMI 682 - AT - CustomsSpeaking order - the Bill of Entry was assessed based on the declaration and check list submitted by the appellant themselves and also considered that there was no request from the appellant for reassessment or for issue of speaking order - Held that: - keeping in mind the ratio of the judgment of the Hon’ble Supreme Court in Priya Blue Industries [2004 (9) TMI 105 - SUPREME COURT OF INDIA], where it was held that Once an Order of Assessment is passed the duty would be payable as per that order. Unless that order of assessment has been reviewed under Section 28 and/or modified in an Appeal that Order stands, the matter is remanded to the lower appellate authority for considering the appeals filed by the appellant on merit - appeal allowed by way of remand.
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