2018 (11) TMI 368

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....ju, Advocates - for the appellant. Shri Rakesh Kumar, Authorized Representative (DR) - for the Respondent. ORDER Per. Anil Choudhary :- The appellant has filed the present appeal alongwith condonation of delay application. 2. The appellant had filed bill of entry No. 7815575 dated 14/12/2016 for clearance of 6080 pieces of DC Motors - 900W of Chinese origin. The bill of entry was processe....

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....ssed copy/ICD copy of the Department, it appears that bill of entry has been treated assessed on 5th April 2017. It is further noted by the customs that the importer did not accept the suggested value and have requested for passing of a speaking order. Thereafter it appears that no speaking order was passed and the appellant treating the processing by the custom as complete as on 5th April 2017, b....