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TMI Blog2023 (9) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. imported from China - Section 17 (5) of the Customs Act, 1962 - HELD THAT:- The respondent cleared the goods after paying the duty of enhanced value under protest. Therefore, the Adjudicating Authority was required to pass an order under Section 17 (5) of the Act within 15 days - Admittedly, as no speaking order has been passed under Section 17 (5) of the Act, therefore, the enhancement of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter paying duty on the enhanced value under protest to comply with their market commitment. No reason for enhancing the value was given and no order under Section 17 (5) of the Customs Act, 1962 was passed by the Adjudicating Authority. 2.1 Therefore, the Appellant challenged the assessed Bills of Entry before the ld.Commissioner (Appeals), The Ld.Commissioner(Appeals) held that neither any bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the Adjudicating Authority was required to pass an order under Section 17 (5) of the Act within 15 days. The provision of Section 17 (5) of the Customs Act, 1962, is extracted below : (5) Where any re-assessment done under sub-section (4) is contrary to the self-assessment done by the importer or exporter regarding valuation of the goods, classification, exemption on concessions o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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