2025-VIL-1390-CESTAT-AHM-CU
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CUSTOMS CESTAT Cases

Customs – Section 17(5) of Customs Act, 1962 – Import of goods – Reassessment of duty – Filing of appeal – Rejection on ground of time bar – Appellant imported Plastic granules under Advance Authorization by availing benefit of Notification No.18/2015-Cus granting duty exemption subject to pre-import condition – Department raised dispute on non-compliance of pre-import condition – Appellant paid duty along with interest under protest and challenged order of reassessment before Commissioner (Appeals) – Commissioner (Appeals) dismissed appeal filed by Appellant as time barred – Whether Commissioner (Appeals) is justified in holding that appeal was not filed in time – HELD – Appellant had done self assessment at Nil rate of duty, which was not found acceptable to department and reassessment was resorted to by department. Perusal of Section 17(5) of the Act make it clear that there is a clear requirement of passing a speaking order, in case, reassessment is resorted to by department. CBIC Instructions No.7/2018-Customs also directs that when reassessment is done and reassessment is not confirmed in writing by importer or exporter, then speaking order has to be mandatorily given to importer or exporter within stipulated time of 15 days. In instant case, reassessment was done by department, which led to payment of duty as demanded by department, but under protest. Department has not been able to show that reassessment done by proper officer was agreed to in writing by importer without protest. Rather to the contrary, party lodged their protest and asking for issue of speaking order. In absence of any evidence to contrary being brought by department, date on which a speaking order was received by Appellant shall be construed as date of receipt of communication of order and therefore, appeal was filed in time. Commissioner (Appeals) was not correct in holding that appeal was not filed in time. Matter is remanded to Commissioner (Appeals) to hear appeal on merits and to give a reasoned speaking order – Appeal allowed
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