9911796707
TMI Blog2010 (12) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purposes of assessment. The Customs, however proposed to enhance the value and accordingly assessed the duty, the appellant vide their various letters accepted such enhancement, paid duty and cleared the consignments. Subsequently the assessments were challenged by way of filing of appeals before Commissioner (Appeals). 3. The appellate authority has rejected the appeals on the ground that the appellants have themselves accepted the enhanced value and as such in terms of the provisions of Section 17(5) of the Act, the proper officer was not required to pass any order for determining the value of the imported goods and the appellants are not within their rights to challenge the said assessment. This is the sole ground for Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id demurrage. Such acceptance on the part of the importers is at pre-assessment stage. The acceptance of enhancement of the value on the part of the importer at the pre-assessment stage, cannot take away his right to challenge the assessment before the higher appellate authorities, as provided under the Act. The provisions of Section 17(5) of the Customs Act are only to the effect that where the assessments done by the officers are accepted and no challenge to the same is made, there is no need for passing a detailed speaking order, in as much as the importer is not going to challenge the same. In our views, the provisions of the said section cannot be interpreted in a way so as to take away an assessee s right of appeal provided under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Customs, Customs House, Kandla. Ref :- Bill of Entry No. 304870, dated 25-8-2009 Sub :- Speaking Order Dear Sir, With reference to the above subject, we wish to inform you that we have filed an BOE No. 304870, dated 25-8-2009 for clearance of aluminium scraps TALDON with a price of 1100/- USD PMT. But the same is proposed to be assessed by higher price from your good office, which is not acceptable to us. Hence we request you to kindly assess our bill of entry under protest and issue us a speaking order. 2. Letter dated 8-9-2009 :- To. Asst. Commissioner of Customs, Customs House, Kandla. Ref - Bill of Entry No. 306641, dated 4-9-2009 Sub :- Speaking Order Dear Sir, With reference to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
