2018 (3) TMI 516

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....e proper officer as no speaking order has been passed and the conditions of Section 17(6) of the Customs Act, 1962 are not fulfilled. 2. Ms. P.V. Sekhar, learned Joint Commissioner (A.R.) appearing on behalf of the Revenue reiterates the grounds of appeal. 3. None appeared on behalf of the respondent. 4. On careful consideration of the submission made by learned AR, we find that the learned Commissioner (Appeals) has passed the following order:- 4. The appellant has cleared all the goods under the above mentioned Bill of Entry by way paying full duty. Hence, I find there is no need for pre-deposit, so I proceed to decide the case on merits. 5. I have carefully gone through the facts of the case, submissions made in the appeal memoran....

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....er to produce or furnish, and thereupon, the importer, exporter or such other person shall produce such document or furnish such information. (4) Where it is found on verification, examination or testing of the goods or otherwise that the self assessment is not done correctly, the proper officer may, without prejudice to any other action which may be taken under this Act, re-assess the duty leviable on such goods. (5) Where any re-assessment done under sub-section (4) is contrary to the self assessment 25 done by the importer or exporter regarding valuation of goods, classification, exemption or concessions of duty availed consequent to any notification issued therefore under this Act and in cases other than those where the importer or....

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.... speaking order has not been passed on reassessment, the proper officer may audit the assessment of duty of the imported goods or export goods at his office or at the premises of the importer or exporter, as may be expedient, in such manner as may be prescribed." Therefore, I find that the assessment of duty requires to be audited by the proper officer as no speaking order has been passed and the conditions of Section 17(6) of the Customs Act, 1962 are not fulfilled. 8. I find that under the circumstances, provisions of section 17(6) come into play whereby the proper officer is required to audit the a) self assessment of the B/E filed by the importer or b) reassessment by the proper officer without a speaking order. If the auditing autho....