2011 (8) TMI 578

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....sentative (SDR) for the appellant Ms. Charanya, Advocate for the respondent Per: S.S. Kang: Heard both sides. 2. Revenue filed this appeal against the order whereby the Commissioner (Appeals) held as under: "It is seen from the records of the case that the appellants had produced a letter of protest requesting for a speaking order. It is their plea that the department had not issued....

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....de and the matter remanded to the assessing officer for a re-consideration and passing of a speaking order and after taking into account the submission made." 3. Revenue submitted that the present proceedings are in respect of the refund claim filed by the respondents. The respondents imported goods and claimed benefit of Notification No. 20/2006-Cus dated 01/03/2006.  Benefit of the notif....

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....e present appeal, as the respondents had not challenged the assessment order by filing an appeal, therefore, the refund claim is not maintainable. 5. The respondents rely upon the provisions of Section 17(5) of the Customs Act to say that in case the claim of the importer is not accepted by the assessing officer in respect of valuation of the goods, classification, exemption or concession of du....

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....er. The respondents asked for a speaking order. The assessing officer has not passed any speaking order till date though the import was made in the year 2006. As per the provisions of Section 17(5) of the Customs Act in case the claim of the importer / exporter is not accepted by the assessing officer, he is duty bound to pass a speaking order within 15 days from the date of assessment of Bill of ....