TMI Blog2018 (11) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... e was no appealable order before the Commissioner (Appeals) - the impugned order of Commissioner (Appeals) is a nullity. Matter remanded to the Deputy Commissioner, Custom House, with direction to pass a reasoned order, as required under Section 17 of the Customs Act, within a period of 45 days from the date of receipt of copy of this order - appeal allowed by way of remand. - Customs Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eous import information, it was proposed to enhance the value of the goods to ₹ 2225/- per piece, informing the appellant to reply to the custom, whether they are acceptable to the proposed enhancement of the value of the goods and whether they required personal hearing and/or speaking order in this regard. In reply thereto the appellant by their letter dated 30 th March 2017 received by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal with a delay of 4 days, beyond the period of 60 days. 3. Having considered the rival contention, we find that the concerned Custom House/Deputy Commissioner of Customs have failed to pass a speaking order, as required under the law prescribed under Section 17 of the Customs Act. Hence, practically there was no appealable order before the Commissioner (Appeals). In this view of the matter, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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