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2024 (4) TMI 636 - AT - CustomsValuation of imported goods - aluminium scrap - enhancement of value - Fulfilment of requirements of Section 14 of the Customs Act or not - scope of the Section 17 (5) of the Customs Act, 1962 - Primary dispute regarding the consent of the appellant - mandatory to pass an speaking order within prescribed period by the concerned authorities in case of any changes made to self-assessment made by the importer while filing the bill of entry - HELD THAT:- When there is a serious dispute as to whether the appellant had given consent in writing to the reassessed value or not, this issue has to be first decided by the Division Bench because it is only in such circumstances that the decision of the Tribunal in COMMISSIONER OF CUSTOMS DELHI VERSUS M/S HANUMAN PRASAD & SONS [2020 (12) TMI 1092 - CESTAT NEW DELHI] would apply. The matter is, therefore, sent back to the Division Bench so that a decision on this core issue is taken because only then reliance can be placed by the revenue on the decision of the Tribunal in Hanuman Prasad.
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