2018 (8) TMI 1929

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....or the Appellant. Shri Bharat Raichandani, Advocate, for the Respondent. ORDER Revenue is in appeal against the impugned order dated 30-9-2009 passed by the Commissioner of Customs (Appeals), Raigad. 2. Brief facts of the case are that the respondent had filed various Bills of Entry for clearance of imported consignments of "Aluminium Scrap" of different gr....

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...., no speaking order was passed by the proper officer. With the said observations, the assessment made on the Bills of Entry were set aside. 3. Revenue has contended that since no speaking order was passed, the matter should have been remanded by the Learned Commissioner (Appeals) to the assessing officer. Thus, setting aside the assessment is not proper and justified. It has further ....

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....mitted that in the case of the respondent, this Tribunal vide Orders No. S/585/2012, dated 5-3-2012, S/1186/12/CSTB/C-I and A/85470-85471/2018, dated 8-3-2018 [2018 (362) E.L.T. 133 (Tribunal)], has dismissed the appeal filed by Revenue on the ground that no speaking orders were passed in enhancing the declared value. 6. Heard both sides and perused the records. 7. It i....