TMI Blog2020 (2) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose of safeguarding the revenue, in case where re-assessment has been done by way of speaking order or otherwise. In appeal Commissioner (Appeal) could have remanded the matter for a speaking order to be passed in terms of sub section (5) by the assessing officer. The matter is remanded to the assessing officer for reconsideration and disposing of the matter with a speaking order as per sub-section (5) of Section 17 of Customs Act, 1962 - appeal allowed by way of remand. - Customs Appeal No. 86531 of 2013, 86532 of 2013 - A/87270-87271/2019 - Dated:- 3-10-2019 - HON BLE DR. D.M. MISRA, MEMBER (JUDICIAL) AND HON BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri J.H. Motwani, Advocate, for the Appellant Ms. Trupti Chavan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri J H Motwani, Advocate for the Appellant and Ms Trupti Chavan, Assistant Commissioner, Authorized Representative for the revenue. 3.2 Arguing for the appellants, learned Counsel admitted that the issue has not been considered by the Assessing/Adjudicating Authority or the Commissioner (Appeals) on merits. While the assessing authority has enhanced the value without a speaking order, Commissioner (Appeals), has directed the matter back to proper officer for the audit of assessment made. 3.3 Arguing for the Revenue, learned Authorized Representative reiterated the findings recorded in the impugned order. 4.1 We have considered the impugned order with submissions made in appeal and during the course of arguments. 4.2 Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods, classification, exemption or concessions of duty availed consequent to any notification issued therefore under this Act and in cases other than those where the importer or exporter, as the case may be, confirms his acceptance of the said re- assessment in writing, the proper officer shall pass a speaking order on the re-assessment, within fifteen days from the date of re-assessment of the bill of entry or the shipping bill, as the case may be. (6) Where re-assessment has not been done or a speaking order has not been passed on re- assessment, the proper officer may audit the assessment of duty of the imported goods or export goods at his office or at the premises of the importer or exporter, as may be expedient, in such manner as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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