2018 (3) TMI 776

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..... Ramesh Nair These appeals were filed by the Revenue against the orders passed by the Commissioner (Appeals) wherein the learned Commissioner (Appeals) has modified the order of assessment in the Bills of Entry and directed the assessing authority for passing a speaking order and to comply with the condition of Section 17(6) of the Customs Act, 1962. The Revenue filed appeal mainly on the ground .....

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..... was done arbitrarily and no speaking order was passed, there is a clear violation of the process of re-assessment as provided under Section 17(6). The Commissioner (Appeals) in absence of any speaking order cannot decide the matter on either side, therefore, he was right in directing the assessing authority to pass a fresh order on the assessment after complying the provision of Section 17(6). We, .....

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