2015 (1) TMI 1326

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....vin Sinha, learned senior counsel alongwith Sri M. P. Sarraf for the petitioner and Sri R. C. Shukla, counsel for respondent Nos. 1, 2 and 3. The petitioners are importing Aluminum waste and scrap and are paying custom duty on it. The petitioner contends that for the period August 2013 to December 2014 while importing the aluminum scrap etc. the petitioner declared the value of the goods, as tr....

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....e petitioner contends that the proper officer, namely respondent No.2 was required to pass a speaking order on the re-assessment of assessable value within 15 days from the date of reassessment of the bill of entries as required under Section 17(5) of the Act, since the petitioner had not given any confirmation accepting such enhancement of assessable value. Since no re-assessment order has been p....