Tribunal sets aside order, grants appeal, and remands for proper officer's decision.

The Tribunal set aside the impugned order, allowing the appeal and remanding the case to the proper officer for the passing of a speaking order in accordance with Section 17(5) of the Customs Act, 1962. The appellant was granted a reasonable opportunity for a personal hearing before a new decision was to be made.

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Issues involved:
The issues involved in the judgment are the rejection of the value declared in the bill of entry dated 18.02.2021 and the failure to pass a speaking order as per the provisions of sub-section (5) of Section 17 of the Customs Act, 1962.

Issue 1: Rejection of the declared value in the bill of entry
The appellant imported LED lights and filed the warehousing bill of entry dated 18.02.2020. The proper officer found the declared value to be lower compared to contemporaneous import prices. The appellant, in response to a query memo, requested to load the value as per GRP Practice. However, no speaking order was passed as the appellant was deemed to have forgone the right to contest the valuation. The appellant later contended that the CHA had requested the customs authority to load the value without informing them. The appellant specifically requested a speaking order in relation to the enhancement of value, which was not complied with. The Tribunal found that the enhancement of value by the department, contrary to the appellant's declaration, necessitated the proper officer to pass a speaking order in compliance with the principles of natural justice.

Issue 2: Failure to pass a speaking order
The Tribunal set aside the impugned order and allowed the appeal by remanding it to the proper officer for the passing of a speaking order in accordance with Section 17(5) of the Customs Act, 1962. It was emphasized that the appellant should be granted a reasonable opportunity for a personal hearing before a fresh decision is made. The order was pronounced in the open court on 11.05.2023 by the Tribunal.

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