https://www.taxtmi.com/caselaws?id=461850 A speaking order under section 17(5) of the Customs Act was treated as mandatory before enhancing assessable value or changing classification in the bill of entry. The dispute concerned attempted reclassification of electric tricycle spare parts and value enhancement under section 17(4), but the appellate authority found that the statutory procedure had not been followed. The Tribunal agreed that, without compliance with section 17(5), the adjudicating authority could not sustain the change in classification or the enhancement of value. The appeal was therefore unsuccessful. en-us Wed, 05 Jun 2024 00:00:00 +0530 Fri, 02 May 2025 19:18:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461850 A speaking order under section 17(5) of the Customs Act was treated as mandatory before enhancing assessable value or changing classification in the bill of entry. The dispute concerned attempted reclassification of electric tricycle spare parts and value enhancement under section 17(4), but the appellate authority found that the statutory procedure had not been followed. The Tribunal agreed that, without compliance with section 17(5), the adjudicating authority could not sustain the change in classification or the enhancement of value. The appeal was therefore unsuccessful. Case-Laws Customs Wed, 05 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461850