2015 (3) TMI 1056

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..... he exporter or the importer. This provision in law does not prevent the assessee from seeking a justifiable right to get the speaking order. We have seen the grounds of appeal by Revenue, which admit that Section 17(6) cannot and does not extend any relief to the appellant and, therefore, Commissioner (Appeals) should have passed the order on merits. In these circumstances, we remand the case to t .....

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..... er in terms of Section 17(5) of the Customs Act, 1962. In appeal, the Commissioner (Appeals) ordered that if no speaking order is passed in terms of Section 17(5), then the provisions of Section 17(6) come into play where the proper office is required to audit the self-assessment done by the importer or re-assessment done by the proper officer without a speaking order. 3. Heard the learned AR a .....

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