2023 (7) TMI 73

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....and seeks a declaration to the effect that it was eligible to import mobile phones on payment of 1% countervailing duty (CVD) under serial no. 263A of Notification 12/2012 - CE dated 17.03.2012 as amended by Notification 04/2011 - CE dated 17.02.2014 for imports made under various bills of entry [No 9192335 dated 11.05.2015, 9266157 dated 18.05.2015, 9152534 dated 07.05.2015, 9222820 dated 13.05.2015, 9187972 dated 11.05.2015, 9193342 dated 11.05.2015, 9192262 dated 11.05.2015 and 9201253 dated 12.05.2015] (hereinafter referred to as 'bills of entry'). 3. According to petitioner, the issue relating to payment of duty had travelled by way of first Appeal to the Commissioner (Appeals), who by order dated 30.09.2015, found that no s....

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.... have made it known by issuing a speaking order for such a denial. He has not done so. I, therefore, direct the lower authority to issue a speaking order as stipulated under Section 17(5) of the Customs Act, 1962 within 15 days from the date of receipt of this order duly following principles of natural justice and also taking cognizance of the above order of the Hon'ble Apex Court. The appeal is allowed on the above terms." 4. Thus, in conclusion, the appellate authority directs the assessing authority, citing the judgment of the Hon'ble Supreme Court in the case of SRF Limited v Commissioner of Customs (C.A.No.1623 of 2009 decided on 26.03.2015), to pass speaking orders within fifteen days from date of receipt of his order follo....