TaxTMI 
TaxTMI 
2008 (7) TMI 602
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....gainst such assessment, which was followed by Ext. P4 Letter of Protest also. Thereafter they requested for a speaking order to be passed by the assessing authority to enable them to challenge the assessment in appeal. Since the 3rd respondent did not pass a speaking order, the petitioner filed Ext. P5 letter dated 30-1-2008 before the 3rd respondent requesting for a speaking order to enable them to file a meaningful appeal against the assessment made. However, by letter dated 16-4-2008 the 3rd respondent informed them that since 1 years have lapsed since the clearance of the goods covered by the Bills of Entry and no efforts have been made by the petitioner for preferring the appeal before the Commissioner (Appeals), the petitioner may app....
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....n. The Assistant Solicitor General also relies on the decision of the Tribunal in Khemka Travels v. Collector of Customs, 1992 (57) E.L.T. 458 (Tribunal). It would go to show that the appeals under the Customs Act unaccompanied by the assessment order by the Bill of Entry is maintainable under Section 128. 3.1 have considered the rival contentions in detail. 4. The procedure for assessment is prescribed under Section 17 of the Customs Act which reads thus : "17. Assessment of duty. - (1) After an importer has entered any imported goods under Section 46 or an exporter has entered any export goods under section 50 the imported goods or the export goods, as the case may be, or such part thereof as may be necessary may, withou....
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.... under sub-section (2) is contrary to the claim of the importer or exporter regarding valuation of goods, classification, exemption or concessions of duty availed consequent to any notification therefor under this Act, and in cases other than those where the importer or the exporter, as the case may be, confirms his acceptance of the said assessment 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." 5. Going by sub-section (5) when assessee objects to the assessment against their claim, the appropriate authority is duty bound to pass a speaking order. Admittedly the 3rd respondent has not done that. After not having ....