https://www.taxtmi.com/caselaws?id=405401 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. en-us Thu, 18 Mar 2021 00:00:00 +0530 Fri, 19 Mar 2021 09:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405401 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. Case-Laws Customs Thu, 18 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405401