2011 (3) TMI 815

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....the bill of entry the petitioner had filed copies of the invoice and the packing list issued by the foreign supplier to corroborate the declaration made in the bill of entry with regard to the description of the goods as also the transaction value in respect of the goods imported. Copies of the invoice and packing list issued by foreign supplier are on record as Exts. P2 and P3. For the purpose of levying customs duty on the goods described in Ext. P1 bill of entry, the respondents added a load factor of 28.37% on the invoice value of U.S. $ 12,352 and on that basis the total assessable value of the consignment was worked out at Rs. 8,18,172/- and the sum of Rs. 2,19,667/- was assessed as customs duty. It is the case of the petitioner that ....

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....essions of duty availed consequent to any notification issued under the Act, the assessing officer has to pass a speaking order within 15 days from the date of assessment of the bill of entry or the shipping bill, as the case may be. The petitioner contends that as it has not confirmed in writing the assessment made by the 3rd respondent, the 3rd respondent was bound to pass a speaking order within 15 days from 10-5-2010, the date on which the assessment was made. It is contended that in view of the failure of the 3rd respondent to act in terms of Section 17(5) of the Act, the petitioner has been deprived of the right to file an appeal under Section 128 thereof. 3. The respondents have filed a counter affidavit contending inter alia....

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....sessment in writing, the proper officer shall pass a speaking order within fifteen days from the date of assessment of the bill of entry or the shipping bill, as the case may be. The dispute raised by the petitioner in the instant case is as regards the valuation of the goods imported by him. While the petitioner contends that the value declared by him based on Ext.P3 price list furnished by the supplier (exporter) represents the correct value of the goods, the contention of the Department is that the value assessed by the Department represents the correct value of the goods. Ext.P1 bill of entry discloses that the value of the goods imported was assessed by adding a load factor of 28.37% to the transaction value. As noticed earlier, the re....

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.... of the Act. In view of the amendment brought about by Act 29 of 2006 the decision relied on by the learned standing counsel can have no application. In such circumstances as the dispute is regarding the value of the goods and the importer has not accepted in writing the assessment of the 3rd respondent I am of the opinion that the 3rd respondent was bound to pass a speaking order within 15 days from the date of assessment of the bill of entry, namely within 15 days from 10-5-2010. In the instant case, the said period of 15 days has expired. Under Section 128 of the Act an appeal lies from the order of assessment made by the 3rd respondent to the Commissioner (Appeals). The period of limitation prescribed for filing the appeal is 60 days fr....