9911796707
TMI Blog2024 (4) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... he case are that the appellant filed Bill of Entry No.5932443 dt. 26/06/2014 for clearance of goods 'Adult Female head & Neck Dosimetric Phantom and accessories' falling under Chapter 90301000 of Customs Tariff Act, 1975, claiming concessional rate of customs duty and CVD under Notification No.12/2012-Cus. dated 17/03/2012 (Sl.No.473) and Notification No.12/2012-CE dated 17/03/2012 (Sl.No.312). The assessing authority opined that the benefit of the said notification is not admissible to them. On advice by the Customs authorities, appellant filed revised Bill of Entry without claiming the benefit of the above said two notifications and cleared the goods on payment of appropriate Customs duty and CVD as the imported item was urgently required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout deciding the issue on merits taking the recourse of Section 17(5) of the Customs Act, 1962. The said provision is as follows:- "17. Assessment of duty. - 1..... 2..... 3..... 4..... 5. Where any assessment done under sub-section (2) is contrary to the claim of the importer or exporter regarding valuation of goods, classification, exemption or concessions of duty availed consequent to any notification therefor under this Act, and in cases other than those where the importer or the exporter, as the case may be, confirms his acceptance of the said assessment in writing, the proper officer shall pass a speaking order within fifteen days from the date of assessment of the bill of entry or the shipping bill, as the case may be. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 17(4). Section 128 has not provided for an appeal against a speaking order but against "any order" which is of wide amplitude. The reasoning employed by the High Court is that since there is no lis, no speaking order is passed, as such an appeal would not lie, is not sustainable in law, is contrary to what has been held by this Court in Escorts (supra). 7. In view of the above, the impugned order is set aside and the case is remanded to the learned Commissioner(Appeals) to decide the issues on merit, after affording an opportunity of hearing to the appellant. Since the assessment involved in the appeals is around a decade old, it is directed that the denovo proceeding be completed within three months from the date of communicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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