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2018 (11) TMI 1097 - CESTAT MUMBAIJurisdiction - appeals before the first appellate authority has been dismissed without going into the merits merely on the ground of jurisdiction - section 129A(3) of Customs Act, 1962 - Held that:- Unlike the scheme of assessment prevailing till then, reassessment, when self-assessment is disagreed with by the proper officer, would be completed only with the issue of a speaking order. It was incumbent upon the proper officer to issue the mandatory speaking order which, combined with the re-assessment in the bill of entry, constitutes the cause of action or appealable order. The failure on the part of the proper officer to comply with the legal provisions cannot be held to the detriment of the importer. Even assuming a determined obduracy on the part of the proper officer to defy this legal requirement, the period stipulated for issue of such speaking order is fifteen days from the date of reassessment. It has been noted by the first appellate authority that the appeals were filed on the 91st and 105th day from the date of assessment which, in the present instance, is re-assessment. The appeals would certainly be within the period permitted for doing so if the relevant date is construed as date on which the re-assessment is deemed to be completed with the expiry of the period stipulated for issue of speaking order. The impugned order as well as the assessments in the bills of entry is set aside - matter remanded back to the original authority to rectify the breach of law and issue a speaking order justifying the decision to re-assess the goods within fifteen days of receipt of this order - appeal allowed by way of remand.
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