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TMI Blog2018 (5) TMI 1477X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the appellant that since they did not agree with the assessment order enhancing the value, therefore, the appeals have been filed before the Ld. Commissioner (Appeals). In the case of Gateway and Commodities Pvt. Ltd. [2014 (1) TMI 1729 - CALCUTTA HIGH COURT], Hon'ble High Court of Calcutta has held that it is the statutory responsibility of the assessing officer to issue reassessment order within 15 days of the re-assessment of bills of entry. Hon'ble Court also held that payment of duty by the importer on such re assessment cannot be a ground for non-issuance of the order of reassessment. The impugned matters are remanded back to the Adjudicating Authority to decide the issue on merit - appeal allowed by way of remand. - C/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suing notice and no speaking order was issued to the appellants. The appellants had paid the duty to expedite the clearance to avoid the demurrage and disruption of product planning at the factor) However, aggrieved by the said assessment of the bills of entry, they filed appeals before the Ld. Commissioner (Appeals) disputing the enhancement of value. It is his contention the Ld. Commissioner (Appeals) without going into the grounds of appeal, whereunder the assessment order has been challenged, observed that since the appellants had not disputed the assessment and paid duty, therefore, the appeals are liable to be rejected. Consequently, he rejected the appeals. The Ld. Advocate for the appellants vehemently argued that since they did n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o doubt/grievance regarding enhancement of value and the reassessment has been done by the proper officer and the importer accepts the same and does not ask any assessment/speaking order, re-assessment is final. The Commissioner (Appeals) has relied upon the Board Circular No. 17/2011-Customs, dated 08.04.2011. The basic premise is that since duty was paid on enhanced value after re assessment under Section 17 of the Customs Act, 1962, there is no question of challenging the same. We find that the appellants have filed appeals within statutory period against all the impugned bills of entry before the Ld. Commissioner (Appeals) challenging the said assessment orders on the bills of entry. We also find that no speaking orders on reassessments ..... X X X X Extracts X X X X X X X X Extracts X X X X
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