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TMI Blog2015 (5) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... % automatically taken by the computer system in terms of SVB Order dated 27.8.2010 and that the impugned order cannot be implemented as loading was one by the computer system in terms of the said SVB order dated 27.8.2010 and there was no assessing officer per se - Held that:- As the value of the goods was loaded by 20%, the Respondents right for a speaking order cannot be snatched away merely on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods imported under Bill of Entry No. 2205629 dated 22.5.2013. The Revenue has filed appeal on the ground that the value was loaded by 20% automatically taken by the computer system in terms of SVB Order dated 27.8.2010 and that the impugned order cannot be implemented as loading was one by the computer system in terms of the said SVB order dated 27.8.2010 and there was no assessing officer per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der, regarding value adopted in this case, as per ratio of Section 17(5) of the Customs Act, 1962. As the value of the goods was loaded by 20%, the Respondents right for a speaking order cannot be snatched away merely on the ground that it (i.e. the loading) was done automatically by the computer system. Thus, the impugned order requiring issuance of 'a speaking order regarding the value a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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