TaxTMI 
TaxTMI 
2009 (2) TMI 20
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....ing the declared value of the imported goods? (b) If the answer to the first question is in the negative, then in that event, should the Appellate Tribunal have applied the ratio of the judgment in the T.E.L.C.O. Ltd. case to the facts of the present appeal? (c) Whether the failure of the assessing authority to issue a speaking order and denying to the aggrieved party an opportunity of being heard prior to reassessment, negates the substantive right to appeal of the aggrieved party? (d) In the event that the assessing authority does not issue a speaking order and does not afford the aggrieved party an opportunity of being heard while rejecting the declared value of the imported goods and reassesses the duty payable by the importer,....
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.... again rejected the refund claim of the appellant in the light of the decisions of the Apex Court in the case of Collector of Central Excise, Kanpur V/s. M/s.Flock (India) Pvt. Ltd. reported in 2000 (120) E.L.T. 285 and M/s.Priya Blue Industries Ltd. V/s. Commissioner of Customs (Preventive) reported in (172) E.L.T. 145. 5. Challenging the aforesaid order, the appellant filed an appeal which was dismissed by Commissioner (A) on 31/7/2007. On further appeal filed by the appellant, the CESTAT dismissed the appeal filed by the appellant. Hence this appeal. 6. The basic question raised in this appeal is, where the imported goods are assessed on the bill of entry by enhancing the invoice value without passing a speaking order and the goods....
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.... even in the absence of a speaking order. In other words, in the absence of a speaking order, it cannot be said that the assessment order is not appealable. Where an assessment order is passed without giving reasons and in spite of repeated requests reasoned order is not passed, proceedings can be initiated for setting aside the assessment order passed on the bill of entry. In the present case, save and accept writing letters no proceedings have been initiated for setting aside the assessment order. Therefore, the fact that the assessing officer has not passed a speaking order would not entitle the appellant to claim partial refund of duty paid as per the assessment order. 9. Strong reliance was placed by the counsel for the appell....
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.... 10. Reliance was placed by the counsel for the appellant on the decision of this Court in the case of Glaxo Laboratories V/s. A.V. Venkateswaran reported in A.I.R. 1959 Bombay 372 as well as the decision of the Punjab High Court in the case of M/s.Shreeram Durgaprasad Tumsar v/s. Union of India & Ors. reported in A.I.R. 1962 Punjab 360 which have no relevance to the facts of the present case. As held in these cases, the appellate authority can properly decide the appeal only if the assessment order is a reasoned order. But it does not mean that in the absence of reasons the duty paid pursuant to the assessment order is liable to be refunded. 11. By inserting section 17(5) into the Customs Act, 1962 with effect from 13/7/2006 the l....