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TMI Blog2024 (3) TMI 1416X X X X Extracts X X X X X X X X Extracts X X X X ..... porter correctly, then he may re-assess the duty leviable on such goods, under Section 17(4) of the Act. Section 17(5) mandates that if the re-assessment done under Section 17(4) is contrary to the assessment done by the importer, then a speaking order is to be passed on the re-assessment, within a period of fifteen days from the date of re-assessment of the Bill of Entry. Admittedly, in this case, no reasons have been assigned by the proper officer for denying the benefit of country of origin (SAFTA) under Notification No. 99/2011-Cus. dated 09.11.2011. It is observed that the certificate of origin have already been defaced by the proper officer. Moreover, as the country of origin certificate has already been defaced, which clearly show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order dated 21.03.2023, has observed as under: - "8. I find that the appellant has relinquished the claim for COO benefits for all nine Bills of Entry, therefore, there was no necessity for the assessing officer to issue speaking order giving reasons for denial of COO benefit. Once the appellant has unconditionally agreed to pay the full duty without COO benefits, issuance of speaking order becomes a futile exercise." 4.1. Against the said order, the appellant is before us. 5. The Ld. Counsel appearing on behalf of the appellant submits that while filing the Bills of Entry, the appellant had claimed the benefit of country of origin (SAFTA) in terms of Notification No. 99/2011-Cus. dated 09.11.2011 and the ld. adjudicating authority ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . - (1) An importer entering any imported goods under section 46, or an exporter entering any export goods under section 50, shall, save as otherwise provided in section 85, self-assess the duty, if any, leviable on such goods. (2) The proper officer may verify [the entries made under section 46 or section 50 and the self-assessment of goods referred to in sub-section (1)] and for this purpose, examine or test any imported goods or export goods or such part thereof as may be necessary : Provided that the selection of cases for verification shall primarily be on the basis of risk evaluation through appropriate selection criteria.] (3) For [the purposes of verification] under sub-section (2), the proper officer may require the importer, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received." 8.1. As per the above said provisions, an importer is required to file their Bill of Entry and self-assess the duty leviable on the goods imported, under Section 17(1) of the Act and if the proper officer is not of the view that the assessment has been done by the importer correctly, then he may re-assess the duty leviable on such goods, under Section 17(4) of the Act. Section 17(5) mandates that if the re-assessment done under Section 17(4) is contrary to the assessment done by the importer, then a speaking order is to be passed on the re-assessment, within a period of fifteen days from the date of re-assessment of the Bill of Entry. 8.2. Admittedly, in this case, no reasons have been assigned by the proper officer for denyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one basis constitute a valid ground to doubt the declared value. Suffice it to note that the entire action ultimately rested on the letters submitted by the appellants seeking expeditious evaluation of the pending BoE in order to avoid the accruing liability of demurrage and other charges. The appellants also appear to have addressed a prayer for the goods being cleared provisionally to avoid the financial burden of detention and demurrages, subject to the submission of indemnity bonds and bank guarantees. It was only after all those requests fell on deaf ears that the appellant submitted a letter consenting to the re-determination of the value in accordance with what had been proposed by the proper officer. Of equal significance are some o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preceded by the proper officer having drawn an opinion of why the declared value was not liable to be accepted before consequently proceeding to reassess the value. While the said reassessment may not be framed in elaborate terms, it would necessarily have to be reflective of the reasons which weighed upon the respondent to form the opinion that the declared value was not liable to be accepted." 10. Moreover, as the country of origin certificate has already been defaced, which clearly shows that the proper officer has accepted the country of origin certificate and nothing adverse has been found, in these circumstances, we are of the view that the proper officer was required to pass a speaking order under Section 17(5) of the Act. As no su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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