2024 (6) TMI 1461

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..... e for the Appellant None for the Respondent ORDER Order : [ Per Shri Ashok Jindal ] The revenue is in appeal against the impugned order wherein the Ld. Commissioner (Appeals) has held that as no order has been passed under section 17(5) of the Customs Act therefore, order of adjudication under section 17(4) of the Act is not sustainable and enhancement of value and classification of goods is n .....

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..... Adjudicating Authority, in that circumstance, the enhancement of value and change of classification is not sustainable. 5. We do agree with the observation made by the Ld. Commissioner (Appeal) in the impugned order wherein it has been held that the Adjudicating Authority is mandatorily required to pass the speaking order under section 17(5) of the Act which Adjudicating Authority fails to do so .....

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