CESTAT Kolkata held that violation of principles of natural ...

Violation of natural justice - No speaking order u/s 17(5) of Customs Act, 1962 - Declared value rejection without reasons - Appeal dismissed

June 5, 2024

Case Laws Customs AT

CESTAT Kolkata held that violation of principles of natural justice occurred due to non-passing of a speaking order u/s 17(5) of the Customs Act, 1962. The rejection of the declared value without reasons or evidence was deemed improper. The Proper Officer failed to pass a speaking order for enhancement of declared value within the specified timeframe, rendering the enhanced value unsustainable. The adjudicating authority did not provide reasons for rejecting the transaction value u/s 17(5). Consequently, the declared value by the respondent was upheld, leading to the dismissal of the Revenue's appeal.

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CESTAT Kolkata held that violation of principles of natural ...

Violation of natural justice - No speaking order u/s 17(5) of Customs Act, 1962 - Declared value rejection without reasons - Appeal dismissed

June 5, 2024

Case Laws Customs AT

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