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2018 (5) TMI 1477 - AT - CustomsValuation - enhancement of value based on contemporaneous imports - no speaking order - Held that: - The basic premise is that since duty was paid on enhanced value after re assessment under Section 17 of the Customs Act, 1962, there is no question of challenging the same - it is found that the appellants have filed appeals within statutory period against all the impugned bills of entry before the Ld. Commissioner (Appeals) challenging the said assessment orders on the bills of entry - no speaking orders on reassessments made were issued as is the requirement under Section 17 (5) of the Customs Act, 1962. It is the contention of the Ld. Advocate for the appellant that since they did not agree with the assessment order enhancing the value, therefore, the appeals have been filed before the Ld. Commissioner (Appeals). In the case of Gateway and Commodities Pvt. Ltd. [2014 (1) TMI 1729 - CALCUTTA HIGH COURT], Hon'ble High Court of Calcutta has held that it is the statutory responsibility of the assessing officer to issue reassessment order within 15 days of the re-assessment of bills of entry. Hon'ble Court also held that payment of duty by the importer on such re assessment cannot be a ground for non-issuance of the order of reassessment. The impugned matters are remanded back to the Adjudicating Authority to decide the issue on merit - appeal allowed by way of remand.
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