2018 (12) TMI 389

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....Member (Technical) Present for the Appellant(s): Mr. M. S. Dhindsa, AR Present for the Respondent(s): Mr. A. Jaju, Advocate ORDER Per: Ashok Jindal The Revenue has filed these appeals along with applications for early hearing and applications for stay of the impugned orders. 2. Considering the fact that the revenue involved in these appeals is more than Rs. 1 crore, therefore the applica....

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....t, 1962, no speaking order has been passed by the adjudicating authority. The Ld. Commissioner (Appeals), after considering the fact on record that no speaking order has been passed in terms of Section 17(5) of the Act, set aside the order of enhancement of declared value. Against those orders, the Revenue is before us. 5. The Ld. AR for the Revenue submits that as the respondent has accepted the....

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....ssions. 8. For better appreciation of the provision of law, Section 17(5) of the Act is reproduced below for consideration: "SECTION 17. Assessment of duty. - (1) ----- (2) ---- (3) ----- (4) ---- (5) Where any re-assessment done under sub-section (4) is contrary to the self-assessment done by the importer or exporter [***] and in cases other than those where the importer or exporter, ....

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....e value has been enhanced or assessment done in terms of Section 17(4) of the Act, the adjudicating authority is required to pass a speaking order under Section 17(5) of the Act within 15 days of the assessment of the bills of entry. Admittedly, in this case, the same has not been done. 9. Moreover, the Ld. AR has relied on the decision of M/s Advanced Scan Support Technologies (supra) and M/s Vi....