2018 (11) TMI 1097

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rupti Chauhan, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew The resolution of the dispute of M/s Ramesh Bearing Enterprise in these two appeals against order-in-appeal no. 17 & 18 (Gr. VA)/2011 (JNCH)/Imp-10 & 11 dated 18th of January 2011 of Commissioner of Customs (Appeals), Nhava Sheva lies within the narrow compass of compliance with the statutory prescription in sect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2011 in section 38 with effect from 8th April 2011 mandating that '(5) Where any re--assessment done under sub-section (4) is contrary to the self-assessment done by the importer or exporter regarding valuation of goods, classification, exemption or concessions of duty availed consequent to any no notification issued therefor under this Act and in cases other than those where the importer or exp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....roper officer to comply with the legal provisions cannot be held to the detriment of the importer. 5. Moreover, even assuming a determined obduracy on the part of the proper officer to defy this legal requirement, the period stipulated for issue of such speaking order is fifteen days from the date of reassessment. It has been noted by the first appellate authority that the appeals were filed on t....