Page 179 - ELT_3rd_1st May 2020_Vol 372_Part

2020 ]FAIZ & COMPANY v. COMMISSIONER OF CUSTOMS (IMP.), NHAVA SHEVA, RAIGAD401

[Order per : Sanjiv Srivastava, Member (T)]. - These appeals are di-
rected against Order-in-Appeal No. 22(GR. IV)/2013 (JNCH)/IMP-22 dated 30-1-
2013 & 23(GR. IV)/2013 (JNCH)/IMP-22 dated 30-1-2013 of the Commissioner
(Appeals), Mumbai II, JNCH, Nhava Sheva. By the impugned orders, the Com-
missioner (Appeals) has held as follows :
“I modify the order of assessment in the impugned Bill of Entry No.
6555239, dated 16-4-2012 and order for auditing under Section 17(6) by
the proper officer, as per procedure prescribed. The Appeal No. F. No.
S/41-203/2012-Misc JNCH (F. No. S/41- 635/2012-Misc JNCH) filed by
the appellant is disposed of in the above terms.”
2.1 Appellants filed a
 Bill of Entry No. 5482886, dated 16-12-2011 for clearance of High
Speed Solid/Copper Wire Scrap; &
 Bill of Entry No. 6555239, dated 16-4-2012 for clearance of High
Speed Steel Grinding Dust.
2.2 The declared value was not accepted by assessing officer and was
enhanced. The said enhancement was done without issuance of an speaking or-
der as required by the assessing officer.
2.3 Against the assessment order, enhancing the declared value, appel-
lants preferred an appeal before the Commissioner (Appeals).
2.4 The appeals was disposed by the Commissioner (Appeals) as per
impugned order referred in Para 1, supra. Aggrieved by the order of Commis-
sioner (Appeals), Appellants have filed this appeal.
3.1 We have heard Shri J.H. Motwani, Advocate for the Appellant and
Ms. Trupti Chavan, Assistant Commissioner, Authorized Representative for the
revenue.
3.2 Arguing for the appellants, Learned Counsel admitted that the is-
sue has not been considered by the Assessing/Adjudicating Authority or the
Commissioner (Appeals) on merits. While the assessing authority has enhanced
the value without a speaking order, Commissioner (Appeals), has directed the
matter back to proper officer for the audit of assessment made.
3.3 Arguing for the Revenue, Learned Authorized Representative reit-
erated the findings recorded in the impugned order.
4.1 We have considered the impugned order with submissions made in
appeal and during the course of arguments.
4.2 Section 17 of the Customs Act, 1962 reads as follows :
“SECTION 17. Assessment of duty. -
(1) An importer entering any imported goods under Section 46, or an
exporter entering any export goods under Section 50, shall, save as oth-
erwise provided in Section 85, self-assess the duty, if any, leviable on
such goods.
(2) The proper officer may verify the self-assessment of such goods and
for this purpose, examine or test any imported goods or export goods or
such part thereof as may be necessary.
(3) For verification of self-assessment under sub-section (2), the proper
officer may require the importer, exporter or any other person to pro-
EXCISE LAW TIMES  1st May 2020  179