Speaking order requirement under Customs assessment remains essential; section 17(6) cannot replace reasoned adjudication on merits.

Section 17(6) of the Customs Act was treated as an enabling provision for audit of assessment, but not as a substitute for a speaking order under section 17(5). The absence of a reasoned order was material, and the dispute could not be sustained solely on section 17(6). The matter was remanded to the adjudicating authority to decide the issue on merits and pass a speaking order.

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Issues: Whether, in the absence of a speaking order under section 17(5) of the Customs Act, 1962, the assessment dispute could be sustained on the basis of section 17(6) and whether the matter required remand for decision on merits.

Analysis: Section 17(6) was treated as an enabling provision permitting audit of assessment but not as a provision that extinguishes the importer's entitlement to a speaking order. The absence of a speaking order was found to be material, and the appellate order was viewed as requiring adjudication on merits rather than reliance on section 17(6) alone.

Conclusion: The matter was remanded to the adjudicating authority to pass a reasoned order on merits.

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