2020 (2) TMI 284

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....mmissioner (Appeals), Mumbai II, JNCH, Nhava Sheva. By the impugned orders, the Commissioner (Appeals) has held as follows: "I modify the order of assessment in the impugned Bill of Entry No 6555239 dated 16.04.201 and order for auditing under section 17(6) by the proper officer, as per procedure prescribed. The appeal no F. No S/41-203/2012-Misc JNCH (F. No S/41- 635/2012-Misc JNCH) filed by the appellant is disposed of in the above terms." 2.1 Appellants filed a • Bill of Entry No 5482886 dated 16.12.2011 for clearance of High Speed Solid/ Copper Wire Scrap; & • Bill o Entry No 6555239 dated 16.04.2012 for clearance of High Speed Steel Grinding Dust. 2.2 The declared value was not accepted by asses....

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....5, self-assess the duty, if any, leviable on such goods. (2) The proper officer may verify the self assessment of such goods and for this purpose, examine or test any imported goods or export goods or such part thereof as may be necessary. (3) For verification of self assessment under sub-section (2), the proper officer may require the importer, exporter or any other person to produce any contract, broker's note, insurance policy, catalogue or other document, whereby the duty leviable on the imported goods or export goods, as the case may be, can be ascertained, and to furnish any information required for such assessment which is in his power to produce or furnish, and thereupon, the importer, exporter or such other person....

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....te on which the Finance Bill, 2011 receives the assent of the President, such imported goods or export goods shall continue to be governed by the provisions of section 17 as it stood immediately before the date on which such assent is received." 4.3 From the scheme of Section 17 ibid it is quite evident that Assessing Officer, on re-assessment was required to pass a speaking order, in terms of sub-section (5) specifying the grounds for such reassessment. In the present case Commissioner (Appeal) has while setting aside the order of reassessment directed the audit as per Section 17(6) ibid. In our view Commissioner (Appeal) could not have directed such an audit in terms of sub section (6) because audit as contemplated is the internal func....