9911796707
TMI Blog2023 (12) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... of a speaking order issued in terms of Section 17(5) of the Customs Act - It goes without saying that the issuance of a speaking order is the basic minimum for adherence and compliance with the principles of natural justice. In the absence of any order in writing regarding reassessment and revaluation, the same can at best be cryptic and arbitrary with no cogent justification for rejection of the declared value. It is an admitted position that no orders as warranted in terms of Section 17(5) were issued by the department in the present matter. Moreover, no show cause notice was also issued to the appellant. There are no illegality in the impugned order passed by the learned Commissioner (Appeals). We note that the appeal filed by the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the basis of NIDB data as well as contemporaneous evidence available in the EDI system. Against the impugned assessment, the importers filed appeal before Commissioner (Appeals). It was their plea that the assessing officer reassessed the imported goods, by enhancing CIF value without disclosing any reason or passing any speaking order under Section 17(5) of the Customs Act, despite a written request from their end, so to do. They state that they however, got the goods cleared upon reassessment by the department, in order to avoid delay and demurrage. Thus, the short question in the matter relates to the aspect of legality of the re-determined assessable value. 3. We find and note that the law is amply clear in the matter and that any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on such goods.- (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 goods, classification, exemption or concessions of duty availed consequent to any notification issued thereof under this Act and in cases other than those where the importer or exporter, as the case may be, confirms his acceptance of the said re-assessment in writing, the proper officer shall pass a speaking order on the re-assessment, within fifteen days from the date of re-assessment of the bill of entry or the shipping bill, as the case may be. (6) Where re-assessment has not been done or a speaking order has not been passed on re-assessment, the proper officer may a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs Valuation (determination of value of imported goods) rules 2007. No contemporaneous import evidence of similar goods or identical goods, if any, have been brought on record by lower authority. No mis-declaration of either quantity/description/value was found. There is no evidence that any additional payment in addition to invoice/transaction value was paid to the supplier of goods. Therefore, such action of loading value by enhancing the declared value is arbitrary on the part of assessing officer and not in consonance with either Section 14 of CA 1962 or with the Customs Valuation (determination of value of imported goods) rules 2007 which provides that if more than one transaction value of identical/similar goods are found, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... htly rejected the order passed by the lower authority, enhancing the transaction value declared, without spelling out any reasons thereof. The entire pleadings now made out by the department in their appeal are shorn of cogent reasoning and unsustainable for want of natural justice and an opportunity to the respondent to submit their stance. There is nothing on record to demonstrate that the said grounds were in effect brought out to the notice of the appellants, at the time of undertaking the re-assessment of the imported goods. No contemporaneous evidence was so made out to the importer. 6. In view of the factual position as explained above and our discussions herein we find no merit in the appeal filed by the department, the same is t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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