2025 (7) TMI 358

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.... facts of the case are that the appellant imported plain PU leather cloth coated fabric and filed 5 Bills of Entry (BOE), declaring the assessable value of the goods. The goods were however reassessed by the proper officer and the values were enhanced. The appellant preferred appeals before the Ld. Commissioner (Appeals). The Ld. Commissioner (Appeals) dismissed the appeals as time-barred as they were apparently filed beyond 30 days of the condonable period permissible by the Commissioner of Customs (Appeals), in terms of section 128 of the Customs Act, 1962. Hence the present appeals. 3. The Ld. Counsel Shri Ashutosh Nath appeared for the appellant and Ld. Authorized Representative Smt. Rajni Menon appeared for the respondent. 3.1 The Ld....

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....T 1285 (Tri.- Del.) and further affirmed by the Hon'ble Division Bench of the Hon'ble High Court of Delhi as reported in 2020 (374) ELT 227 (Del.), wherein it was held that it was incumbent upon the assessing authority who differed with the value declared to have issued a speaking order in terms of section 17(5) of the Customs Act, 1962. The same was also informed to the Ld. Commissioner Appeals, but of no avail as their appeal was rejected as time barred as per the impugned order dated 21.7.2014. The Ld. Counsel, however, drew attention to two other orders of the same Ld. Commissioner (Appeals) pertaining to an identical issue where the values in the Bills of Entry's were enhanced by the proper officer without the issue of speaking....

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....cer must issue a speaking order within 15 days of the assessment and he does not have any discretion to follow the rule only partly in this regard. 5. We are of the opinion that the failure of the proper officer to implement the rule completely and only act on the provision partly should not adversely affect the statutory right of the appellant to file an appeal within a reasonable time. Procedural irregularities by departmental officers cannot invalidate substantive rights of the appellant conferred by law. 6. As per section 128 of The Customs Act 1962 any person aggrieved by any decision or order passed under the said Act by an officer of customs lower in rank than a Commissioner of Customs may appeal to the Commissioner (Appeals) withi....