TaxTMI 
TaxTMI 
2022 (7) TMI 1127
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....pellant without issuance of re-assessment order in terms of Section 17 (5) of the Customs Act, 1962 2.1 Appellant filed three bills of entry for the clearance of imported goods as detailed in table below: Sr No Bill Of Entry & Date Nature Of Goods Value declared per Kg Value assessed per Kg 1 2 3 4 5 1 7961165/17.09.2012 Knitted fabrics US$ 2.50 US$ 4.6 2. 8629828/30.11.2012 Polyester Knitted fabrics US$ 2.7 US$ 4.7 3. 8470497/12.11.2012 PVC coated fabrics, Width 58" US$ 0.32 US$ 0.65 2.2 These Bill of Entries were assessed by the proper officer after loading the declared value (as indicated in column 4) to the value as 22.3 No speaking orde....
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....sions made in appeal and during the course of arguments on appeal. 4.2 Admittedly in this case the value of the goods as declared by the Appellants at the time of filing the Bill of Entry has been enhanced by the assessing officer. However no order under Section 17 (5) of Customs Act, 1962 (reproduced below) has been passed by the assessing officer: "(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 notification issued therefore under this Act and in cases other than those where the importer or exporter, as the case may be, confirms his acceptance of the....
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....how that acceptance of re-assessment made has to be in writing, which means that re- assessment order needs to be accepted positively by the importer and it cannot be derived in an implied manner that re- assessment order has been accepted. In absence of the written acceptance by the importer/ exporter, this section mandatorily provides that proper officer has to issue the speaking order for the re-assessment done within fifteen days of such re- assessment. Hence we do not find any merits in the said findings recorded by the Commissioner (Appeal) 4.3 Commissioner (Appeal) has in the impugned order para 4 onwards recorded as follows: 4. Shri Ashwini K. Prabhakar, Advocate, appeared the hearing on behalf of the appellants on 15.01....
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....d), GSM, colour, country of origin, width, piling, flocking, bleached, unbleached, printed or dyed , composition nature of coating- if any etc , which vary from consignment to consignment. Since these details, except country of origin, are not available in-NIDB, the value of identical imported goods cannot be compared. Hence, the transaction value of the imported goods could not be determined under the provisions of Rule 4 of the Custom's Valuation (Determination of Value of Imported Goods) Rules, 2017 D) The NIDB data of the contemporary import of identical/ similar goods (viscose knitted fabric) was retrieved and examined which revealed that the value of such viscose knitted fabrics varied in the price range from Rs. 261/- pe....
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....neous imports, similar of which were found to be in the price range from Rs. 261/- per kg to Rs. 274/- per kg. & accordingly, the subject goods were assessed at US$ 4.60/kg & US$ 4.70/ kg respectively. Again, the value proposed was accepted by the appellant/ authorized representative of the appellant. The duty on enhanced value was paid without protest. This shows acceptance of the reassessed value." 4.4 Appellants after receiving the impugned order, wrote a letter to the Commissioner (Appeal) dated 27.06.2013 received in the Office of Commissioner (Appeal) on 27.06.2013 and placed in the Appeal Paper Book at page 47 stating as follows: "Sub: Order in Appeal No 316, 317 & 318/MCH/DC/Gr-I/2013 dt 20.5.2013 and request for furnish....
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....ollows: "Sub: Order in Appeal No 316, 317 & 318/MCH/DC/Gr-I/2013 dt 20.5.2013 and request for furnishing copies of Documents filed by the department-reg Please refer to your letter dated 27.06.20913 and reminder letter dated 05.07.2013 on the above mentioned subject. In this connection, please find enclosed copies of B/E No 7819759 dt 31.08.2012 along with invoice print. The letter requested by you are not in public domain." 4.6 From the facts as stated above the documents relied upon by the Commissioner (Appeal) were never made available to appellant for replying to the same either by Commissioner (Appeal) or the assessing officer. Thus the impugned order has been passed contrary to the settled princi....