Mohit Minerals Ltd vs Union Of India on 11 July, 2022
In fact, in such cases
an appeal to the appellate authority would be futile as
it would be impossible for the petitioners to
contend why the enhancement of value done
by the Customs Department is unjustified and/or bad
in law nor would it be possible for the appellate
authority to decide on the merits of the final
assessment of the bills of entry. Therefore, there has
been failure on the part of the Customs Department to
carry out its mandatory obligation as provided under
Section 17(5) of the Act. It is only when a speaking
order is issued to the importer that an efficacious
appeal can be made to the Commissioner of Customs
(Appeals) under Section 128 of the Act. The
petitioners have correctly relied upon the
decision of the Kerala High Court in HDFC Bank
Ltd. Vs. Union of India 2011 (271) ELT 175 wherein
it has been held that where an assessee objects to the
assessment being made contrary to its claim, the
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C/SCA/16200/2021 JUDGMENT DATED: 11/07/2022
Assessing Officer is obliged to issue a speaking order
in terms of Section 17(5) of the Act. The Court held
that it is only on passing of a speaking order that the
period for filing an appeal under Section 128 of the
Act commences. As the Apex Court in Asstt.