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TMI Blog2018 (3) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry was required to be done only by passing a speaking order as per the conditions of Section 17(6) of the Customs Act, 1962 - the reassessment cannot be made without following the principles of natural justice. Appeal dismissed - decided against Revenue. - Appeal No. C/87237/13 - Order No. A/85443/2018 - Dated:- 29-1-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Ms. P.V. Sekhar, Jt. Commissioner (A.R.) for Appellant None for Respondent ORDER Per: Ramesh Nair This appeal is directed by the Revenue against Order-in-Appeal No. 161(GR.-III)/2013(JNCH)/Imp-129 dated 28.02.2013 passed by the Commissioner (Appeals), wherein Commissioner (Appeals) observed that the reassessment of Bills o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Customs Act 1962 in detail. SECTION 1 7. Assessment of duty. (1) An importer entering any imported goods under section 46, or an exporter entering any export goods under section 50, shall, save as otherwise provided in section 85, self- assess the duty, if any, leviable on such goods. (2) The proper officer may verify the self assessment of such goods and for this purpose, examine or test any imported goods or export goods or such part thereof as may be necessary. (3) For verification of self-assessment under sub-section (2), the proper officer may require the importer, exporter or any other person to produce any contract, broker's note, insurance policy, catalogue or other document, whereby the duty leviable o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibed. Explanation.- For the removal of doubts, it is hereby declared that in cases where an importer has entered any imported goods under section. 46 or an exporter has entered any export goods under section 50 before the date on which the Finance Bill, 2011 receives the assent of the President, such imported goods or export goods shall continue to be governed by the provisions of section l7 as it stood immediately before the date on which such assent is received. 7. I find that the self-assessment of the appellant has been verified by the assessing group under section 17(2) and a reassessment has been done under section 17(4). However I also find that the speaking order as ordained under section 17(5) has not been issued. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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