9911796707
TMI Blog2025 (4) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... the same was enhanced. The appellants, due to compulsion and urgent requirement, paid the Customs Duty as per the transaction value arrived at by the Revenue. Subsequently, in the month of November 2017 and December 2017, they have followed up with Customs to finalize the assessment based on the documentary evidence being produced by them. No speaking order was passed by the Revenue finalizing the assessment. 2. Since no speaking order was passed in terms of Section 17(5) of the Customs Act 1962, after waiting for quite some time, the appellant filed their appeal before the Commissioner (Appeals). The appeal was filed in respect of seven Bills of Entry on 15th October 2018. Since there was no speaking order, the appellant had filed the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the matter may be remanded to the Commissioner (Appeals) to take up the issue on merits. 5. The Learned AR appearing on behalf of the appellant submits that the Bills of Entry have been assessed finally at the time of import. Therefore, there was no need for the department to issue any speaking order in terms of Section 17 (5) of the Customs Act 1962. Hence, he justifies the dismissal of appeal by the Commissioner (Appeals). 6. On a specific query from the bench as to whether the appellant has filed any letter regarding their request for the finalizing the assessment, the learned consultant takes us through to page 207 of the Appeal paper book, wherein it is very clearly stated in the query reply that "our declared value is true transa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue a speaking order in terms of Section 17(5) of the Customs Act 1962, which was not done in this case. Since no speaking order was issued, the appellant was compelled to treat the Bill of Entry as the impugned document to file their appeal before the Commissioner (Appeals). The Commissioner (Appeals) has taken the Bill of Entry date and has held that the appeal has been filed belatedly. As per the factual matrix discussed above, we do not find any error on the part of the appellant to have filed their appeal before the Commissioner (Appeals), based on the Bills of Entry. 8. We hold that the appellant has filed the appeal correctly and the appeal filed by them is not time barred. Therefore, we remand the matter to the Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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