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TMI Blog2018 (2) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgment of the Hon’ble Supreme Court in Priya Blue Industries [2004 (9) TMI 105 - SUPREME COURT OF INDIA], where it was held that Once an Order of Assessment is passed the duty would be payable as per that order. Unless that order of assessment has been reviewed under Section 28 and/or modified in an Appeal that Order stands, the matter is remanded to the lower appellate authority for consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ree invoices and based on the invoices, the customs duty payable was worked out to ₹ 17,13,515/-. Pursuant to the assessment and clearance of the goods, appellant realized their mistake and filed an application for modification of the assessment order, which was rejected by the original authority. Appellants filed appeal before the Commissioner (Appeals) on the grievance that the classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad to make an appeal on the assessment to the Commissioner (Appeals). He also contended that the appeals on identical grievance during the same period before the same Commissioner (Appeals) vide Order-in-Appeal C.Cus. No.965 to 972/2009 dated 1.9.2009, the said authority had held that the issue of a speaking order is not only mandated in law but it would be denial of justice where the order of ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly contend that CHA had inadvertently filed three invoices and the mistake resulted in paying excess duty. That though it was pointed out no speaking order was issued. Nevertheless, keeping in mind the ratio of the judgment of the Hon ble Supreme Court in Priya Blue Industries (supra), the matter is remanded to the lower appellate authority for considering the appeals filed by the appellant o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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