https://www.taxtmi.com/caselaws?id=176522 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. en-us Thu, 05 Mar 2015 00:00:00 +0530 Wed, 23 Dec 2015 22:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176522 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. Case-Laws Customs Thu, 05 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176522