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TMI Blog2011 (8) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Charanya, Advocate for the respondent Per: S.S. Kang: Heard both sides. 2. Revenue filed this appeal against the order whereby the Commissioner (Appeals) held as under: "It is seen from the records of the case that the appellants had produced a letter of protest requesting for a speaking order. It is their plea that the department had not issued any speaking order, which is mandatory u/s 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer for a re-consideration and passing of a speaking order and after taking into account the submission made." 3. Revenue submitted that the present proceedings are in respect of the refund claim filed by the respondents. The respondents imported goods and claimed benefit of Notification No. 20/2006-Cus dated 01/03/2006. Benefit of the notification was denied by the assessing officer and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enged the assessment order by filing an appeal, therefore, the refund claim is not maintainable. 5. The respondents rely upon the provisions of Section 17(5) of the Customs Act to say that in case the claim of the importer is not accepted by the assessing officer in respect of valuation of the goods, classification, exemption or concession of duty the proper officer shall pass a speaking order w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing officer has not passed any speaking order till date though the import was made in the year 2006. As per the provisions of Section 17(5) of the Customs Act in case the claim of the importer / exporter is not accepted by the assessing officer, he is duty bound to pass a speaking order within 15 days from the date of assessment of Bill of Entry or Shipping Bill, as the case may be. As no spe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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