TMI Blog2023 (6) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of sub-section (5) of Section 17 of the Customs Act, 1962 - violation of principles of natural justice - HELD THAT:- It is evident that since the declared value was enhanced by the department by way of re-assessment, the mandatory requirement of passing of speaking order as per sub-section (5) of Section 17 ibid has not been complied with. In view of the fact that the value has been enhanced b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai-II, upholding the original order, insofar as the value declared in the bill of entry dated 18.02.2021 was rejected therein. 2. Heard both sides and perused the records. 3. Briefly stated, the facts of the case are that the appellant herein had imported certain LED lights and filed the warehousing bill of entry no.6933909 dated 18.02.2020. At the time of assessment, the proper officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had further stated that vide letter dated 04.09.2020, the appellant had specifically requested the department for passing of speaking order in relation to enhancement of value in respect of the subject bill of entry. We find that such request letter of the appellant is available in the case file at Exhibit-C. It is evident that since the declared value was enhanced by the department by way of re-a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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