2021 (3) TMI 729

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....t: Ms. Swati Chopra, Authorized Representative ORDER The appellant is in appeal against the impugned order wherein the appeal filed by the appellant before the ld. Commissioner (Appeals) for assessment of the impugned two bills of entry has been affirmed. 2. The brief facts of the case are that the appellant imported mini booster pumps and plastic fittings and filed bills of entry no. 864....

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.... fact challenges the assessment having filed in 2018 is barred by limitation. Against the said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that in case of enhancement of value, a speaking order under Section 17(5) of the Customs Act, 1962 is required to be passed within 15 days of the assessment. Further, the CHA was not capable for accepting loading of value....

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.... the appeal is barred by limitation. 7. In fact, whether provisions of Section 17(5) of the Customs Act, 1962 are applicable to the facts of the case, are to be examined. The provisions of Section 17(5) of the Customs Act, 1962 are as under: "(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....

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....Admittedly, in this case, no speaking order under Section 17(5) of the Customs Act, 1962 has been passed till date. The appellant initially waited for the order under Section 17(5) of the Customs Act, 1962. Later on, made a protest or grievance before the authorities below and the said request was rejected. In that circumstance, when no order has been passed under Section 17(5) of the Customs Act,....