2015 (3) TMI 1056 - AT - Customs

Valuation of goods - enhancement in value of goods - Held that - Section 17(6) is only an enabling statutory provision which allow the department to audit the assessment of duty of imported goods at the office or at the premises of the exporter or the importer. This provision in law does not prevent the assessee from seeking a justifiable right to get the speaking order. We have seen the grounds of appeal by Revenue, which admit that Section 17(6) cannot and does not extend any relief to the appellant and, therefore, Commissioner (Appeals) should have passed the order on merits. In these circumstances, we remand the case to the adjudicating authority to pass an order on merits - Appeal disposed of.

Summary

The appellate tribunal remanded a case where the value of imported goods was enhanced without a speaking order, citing Section 17(6) as an enabling provision for audit but not preventing the right to a speaking order. The case was referred back for a decision on merits. The decision was influenced by a previous ruling in the case of M/s Kothari Metal Vs. Union of India.