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2018 (8) TMI 37 - AT - CustomsValuation of imported goods - Stock Lot of Unused Hand Tools - rejection of declared value - enhancement of value - no speaking order was passed by the department as contemplated under sub-section (5) of Section 17 of the Customs Act, 1962 - Held that:- Sub-section (5) of Section 17 ibid provides that where reassessment done under sub-section (4) is contrary to the self-assessment done by the importer, then the proper officer shall pass a speaking order on the re-assessment within the stipulated time-frame. Since the Customs statute specifically mandates for passing of a speaking order by proper officer, which admittedly has not been done in this case, before addressing the issue, whether refund claim is maintainable, the matter should go back to the original authority, in the interest of justice, for passing of a detailed speaking order, indicating the reason/ground for rejection of the declared value. Appeal allowed by way of remand.
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