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TMI Blog2019 (9) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... has been paid under protest. Further, it is not coming forth by records whether the provisions of Section 17(5) of the Customs Act, 1962 have been complied with or otherwise. From a plain reading of the provisions of Section 17(6) give an understanding that the same would be necessitated when reassessment has not been done or when a speaking order has not been passed on reassessment - There is certainly a change in the value initially declared and the value on which duty was paid and goods were given out of charge. However, it appears that as the respondent is not satisfied with the value adopted, they filed an appeal. Understandably, if the value has been changed by the respondents themselves, there would be no cause for an appeal which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty ordering audit under Section 17(6) of the Customs Act, 1962. 2. Revenue has filed the present appeal against OIA on the following grounds : i) Section 17(6) is envisaged to cope up with a situation arising due to the self-assessment plus OSPCA, which apply to the importer under the accredited client programme (ACP). ii) If the direction of the Commissioner of Customs (Appeals) is complied with it will lead to pass a new order, by an authority of the same rank on an issue decided by an equivalent officer. iii) As per the provisions of Section 17 (5) of Customs Act, 1962, in such cases where re-assessment is contrary to the self-assessment, except where the importer confirms h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been done or when a speaking order has not been passed on reassessment. There is certainly a change in the value initially declared and the value on which duty was paid and goods were given out of charge. However, it appears that as the respondent is not satisfied with the value adopted, they filed an appeal. Understandably, if the value has been changed by the respondents themselves, there would be no cause for an appeal which would have been against their own assessment as the self-assessment regime is under place. It can only be inferred that that department has gone in to the value of the imported goods and has enhanced the same. Therefore, it can be deemed that there was a reassessment, understandably, without following the procedu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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