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TMI Blog2021 (3) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... n 17(5) of the Customs Act, 1962. Later on, made a protest or grievance before the authorities below and the said request was rejected. Time Limitation - HELD THAT:- When no order has been passed under Section 17(5) of the Customs Act, 1962, which is mandate in law that a speaking order is required to be passed in writing within 15 days of the reassessment of bills of entry, it can be ordered that the appeal filed before the ld. Commissioner (Appeals) is not barred by limitation. In the absence of the order under Section 17(5) of the Customs Act, 1962, it is directed that the adjudicating authority to pass a speaking order for re-assessment in writing from 15 days of received of this order - appeal allowed by way of remand. - Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that in case of enhancement of value, a speaking order under Section 17(5) of the Customs Act, 1962 is required to be passed within 15 days of the assessment. Further, the CHA was not capable for accepting loading of value, therefore, the impugned order is to be set aside. 4. On the other hand, the ld. supports the impugned order and submits that consent for loading of value was given by the CHA who is the authorized representative of the appellant, therefore, the speaking order under Section 17(5) of the Customs Act, 1962 is not required. 5. Heard the parties and considered the submissions. 6. On careful consideration of the submissions made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of re-assessment of the bills of entry. Admittedly, in this case, no speaking order under Section 17(5) of the Customs Act, 1962 has been passed till date. The appellant initially waited for the order under Section 17(5) of the Customs Act, 1962. Later on, made a protest or grievance before the authorities below and the said request was rejected. In that circumstance, when no order has been passed under Section 17(5) of the Customs Act, 1962, which is mandate in law that a speaking order is required to be passed in writing within 15 days of the reassessment of bills of entry, I hold that the appeal filed before the ld. Commissioner (Appeals) is not barred by limitation. 9. Further, the order under Section 17(5) of the Customs A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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