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TMI Blog2022 (6) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... -section (5) of Section 17ibidare amply clear that where any re-assessment done is contrary to the selfassessment done by the importer, involving in the issue of valuation of goods etc., then the proper officer shall pass a speaking order on the reassessment, within fifteen days from the date of the re-assessment of the Bill of Entry. It is an admitted fact on record that though the declared value of the imported goods was enhanced by the proper officer from USD 8 per unit to USD 30 per unit, but no speaking order to such effect, as contemplated under the statute has been passed by the proper officer of Customs. Certain amendments were carried out to Section 128 of Customs Act,1962 w.e.f.29.03.2018 by the Finance Act, 2018. The effect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant had cleared the goods by paying the duty amount under protest at such enhanced value and requested the department for passing of speaking order for re-assessment done in the Bill of Entry. Since, such request was not adhered to by the proper officer; the appellant had filed the appeals before the learned Commissioner (Appeals) in respect of the assessed Bills of Entry. The appeals filed by the appellant were disposed of vide the impugned order dated 09.04.2021, in setting aside the assessment orders passed by the lower authority with the direction to re-assess the Bills of Entry and to grant consequential relief, if any, as per law. The impugned order was challenged by Revenue before the Tribunal inter alia,on the ground that s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r decision has been passed after reassessment under Section 17ibid. 5. In view of the unambiguous statutory provisions, the learned Commissioner (Appeals) should have remanded the case back to the original authority with a direction for fresh adjudication or decision. Instead,the learned Commissioner (Appeals) has dealt the issue on merits and also has given the direction to the lower authority to give relief if any to the respondents. In our considered view, the impugned order passed by the learned Commissioner (Appeals) in setting aside the assessment order with direction to the original authority for re-assessing the bill of entry is not in conformity with the amended provision of the Section 128 ibid. Moreover, giving direction for g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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