2023 (12) TMI 795

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....nt : Mr. M. Balagopal, Advocate For the Respondent : Mr. K. A. Jathin, Dy. Com. (AR) ORDER Per P. A. AUGUSTIAN : The Appellant, is a Government of Kerala undertaking had imported TMR Mixer Wagon for KFL Densified Fodder Plant declaring the goods under Chapter 8436 99 00 and claimed the exemption of customs duty. However, the Adjudicating authority classified the goods under CTH 8716 20....

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....ssessment order passed by the Department has been accepted by the Appellant and the goods were subsequently cleared. The Appellant did not express any dissent in writing nor asked for a speaking order. However, Ld. Counsel strongly objected the said finding and submitted that though it is admitted that they have cleared the goods as per the assessment made by the Adjudicating authority, Appellant ....

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....Vs Commissioner of Customs, Bombay (1998 (104) E.L.T 95 (Tribunal) 3. Learned Authorized Representative reiterated the findings. 4. Heard both sides. We find that the issue is no more res integra as the Hon'ble Supreme Court in the case of ITC Ltd. vs. Commissioner of Central Excise, Kolkata-IV: 2019 (368) ELT 216 (SC) has observed as under: "43. As the order of self-assessment is n....

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.... passed under Section 17(4). Section 128 has not provided for an appeal against a speaking order but against "any order" which is of wide amplitude. The reasoning employed by the High Court is that since there is no lis, no speaking order is passed, as such an appeal would not lie, is not sustainable in law, is contrary to what has been held by this Court in Escorts (supra)." 5. In the present ....