https://www.taxtmi.com/caselaws?id=763379 The CESTAT Mumbai held that customs authorities improperly coerced an importer to accept classification of split air conditioners as proposed by investigating agency, violating self-assessment principles under Customs Act, 1962. The assessing officer failed to provide a speaking order as required under section 17(5). The tribunal found the assessment process legally flawed, noting goods remained under customs control throughout, creating potential for overreach. The first appellate authority erred by not ensuring legal compliance. The impugned order was set aside and matter remanded to original authority for proper assessment procedure compliance under section 17 of Customs Act, 1962. en-us Fri, 13 Dec 2024 00:00:00 +0530 Wed, 18 Dec 2024 11:11:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763379 The CESTAT Mumbai held that customs authorities improperly coerced an importer to accept classification of split air conditioners as proposed by investigating agency, violating self-assessment principles under Customs Act, 1962. The assessing officer failed to provide a speaking order as required under section 17(5). The tribunal found the assessment process legally flawed, noting goods remained under customs control throughout, creating potential for overreach. The first appellate authority erred by not ensuring legal compliance. The impugned order was set aside and matter remanded to original authority for proper assessment procedure compliance under section 17 of Customs Act, 1962. Case-Laws Customs Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763379