Appeal not time-barred; speaking order not issued as required by law under Customs Act.

The appeal challenging the assessment filed in 2018 was found not to be barred by limitation as the speaking order under Section 17(5) of the Customs Act, 1962 was never issued as required by law. The ld. Commissioner (Appeals) held that the appellant's request for the speaking order was rejected, and therefore, the appeal remains valid. The case was disposed of by way of remand, directing the adjudicating authority to pass a speaking order within 15 days of receiving the order, while keeping all other issues open for further consideration.

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Issues:
1. Whether a speaking order under Section 17(5) of the Customs Act, 1962 is required after loading of value and if the CHA was authorized to accept the enhanced value of imported goods.
2. Whether the appeal challenging the assessment filed in 2018 is barred by limitation.

Analysis:
Issue 1:
The appellant challenged the impugned order on the grounds that a speaking order under Section 17(5) of the Customs Act, 1962 was necessary after loading of value, and the CHA was not authorized to accept the enhanced value. The ld. Commissioner (Appeals) held that the appeal was time-barred. The provisions of Section 17(5) mandate a speaking order within 15 days of reassessment if the importer does not confirm acceptance in writing. In this case, no such order was passed, and the appellant's request for it was rejected. Therefore, the appeal is not barred by limitation, as the speaking order was never issued as required by law.

Issue 2:
The order under Section 17(5) of the Customs Act, 1962 must be passed by the assessing officer within 15 days of reassessment. As no such order was issued in this case, the adjudicating authority is directed to pass a speaking order within 15 days of receiving this order. The appeal is disposed of by way of remand, keeping all other issues open for further consideration.

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