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TMI Blog2011 (9) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... om the assessment of the bill of entry. - The dismissal of the appeal by the Commissioner (Appeals) as time-barred when there is a delay of only two days is not sustainable hence is set aside. - The matter is remanded to the Commissioner (Appeals) to decide the appeal on merits after affording an opportunity of hearing to the appellant. - C/307/10 - - - Dated:- 12-9-2011 - Mr. S.S. Kang, Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance licence. The benefit of advance licence was denied and the appellant was directed to pay duty as per tariff rate vide assessment order dated 6.3.2009. Thereafter the appellant asked for a speaking order so that they could file appeal before the Commissioner (Appeals). The assessing authority had not passed any speaking order as required under Section 17(5) of the Customs Act and the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority in respect of the imported goods and the assessing authority assessed the goods at tariff rate. In this situation, we find that as per the provisions of Section 17(5) of the Customs Act, the assessing authority is duty-bound to pass a speaking order within 15 days from the assessment of the bill of entry. No speaking order was passed even on asking of the appellant. In these circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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