9911796707
TMI Blog2024 (6) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... PP-352 to 356-13-14 dated 24.03.2014 passed by the Commissioner of Customs (Appeals), Cochin. 2. Briefly stated the facts of the case are that the appellant filed Bills of Entry Nos. 265904 dt. 23.03.2010, 265908 dt. 23.03.2010, 273078 dt. 06.07.2010, 267672 dt. 22.04.2010, and 2280793, dt. 25/10/2010 respectively, for clearance of goods ' 'O' General Air Conditioner, Split Indoor Unit and Flex Shampoo Conditioner 20 OZ USA' claiming benefit under Notification No.29/2010-Cus dated 27.02.2010. The assessing authority opined that the benefit of the said notification is not admissible to them. Further, on the advice of the Customs authorities, the appellant filed revised Bills of Entry without claiming the benefit of the above said two notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 6.2. In the present case, we find that after re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 all 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 communication of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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