2012 (5) TMI 456

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....Bench):   The delay in filing the present appeal is around 105 days which stands attributed to the fact that a wrong Bill of Entry was mentioned in the Commissionerate while seeking certain documents. The said factor took sometime and the relevant documents could be retrieved only subsequently on providing the correct number of Bill of Entry to the concerned commissionerate.   2. Appre....

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....5) of Customs Act, 1962 and nothing is coming out from the corresponding Bills of Entry.   8. In view of the above the impugned assessment order on the Bills of Entry No. 3481711 dated 18.5.2011, is set aside and the concerned authority is directed to pass a speaking order in terms of Section 17(5) of Customs Act, 1962 within 15 days of the receipt of this order failing which the appellants ....