2014 (2) TMI 168

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..... how-cause notice to the respondents. Section 17 of the Customs Act, 1962 deals with the assessment of the Bill of Entry. Although the Bills of Entry were assessed summarily but Section 17(5) of the Customs Act provides that if the Bill of Entry is assessed summarily, the adjudicating officer shall pass a speaking order within 15 days of such adjudication. Admittedly, the same has not done in these .....

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..... ner (Appeals) has set aside the adjudication orders. 2. When the matter was called out, it was prayed on behalf of the Revenue by learned Addl. Commr. (AR) that although the stay applications are listed today, appeals can also be disposed of at this stage as in adjudication orders, there is a violation of principles of natural justice to the respondents. Therefore, the matter be sent back to the .....

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..... orders have been challenged by the respondents before the Commissioner (Appeals). The Commissioner (Appeals) observed that neither show-cause notices have been issued to the respondents nor any speaking order has been passed following the procedure of Section 17(5) of the Customs Act along with the provisions of Valuation Rules, 2007. Therefore, he sets aside the adjudication orders. 5. Under t .....

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