Page 180 - ELT_3rd_1st May 2020_Vol 372_Part

402 EXCISE LAW TIMES [ Vol. 372

duce any contract, broker’s note, insurance policy, catalogue or other
document, whereby the duty leviable on the imported goods or export
goods, as the case may be, can be ascertained, and to furnish any infor-
mation required for such assessment which is in his power to produce or
furnish, and thereupon, the importer, exporter or such other person shall
produce such document or furnish such information.
(4) Where it is found on verification, examination or testing of the
goods or otherwise that the self-assessment is not done correctly, the
proper officer may, without prejudice to any other action which may be
taken under this Act, re-assess the duty leviable on such goods.
(5) Where any re-assessment done under sub-section (4) is contrary to
the self-assessment done by the importer or exporter regarding valuation
of goods, classification, exemption or concessions of duty availed conse-
quent to any notification issued therefore under this Act and in cases
other than those where the importer or exporter, as the case may be, con-
firms his acceptance of the said re-assessment in writing, the proper of-
ficer shall pass a speaking order on the re-assessment, within fifteen days
from the date of re-assessment of the bill of entry or the shipping bill, as
the case may be.
(6) Where re-assessment has not been done or a speaking order has not
been passed on re-assessment, the proper officer may audit the assess-
ment of duty of the imported goods or export goods at his office or at the
premises of the importer or exporter, as may be expedient, in such man-
ner as may be prescribed.
Explanation. - For the removal of doubts, it is hereby declared that in cas-
es where an importer has entered any imported goods under Section 46
or an exporter has entered any export goods under Section 50 before the
date on which the Finance Bill, 2011 receives the assent of the President,
such imported goods or export goods shall continue to be governed by
the provisions of Section 17 as it stood immediately before the date on
which such assent is received.”
4.3 From the scheme of Section 17 ibid it is quite evident that Assessing
Officer, on re-assessment was required to pass a speaking order, in terms of sub-
section (5) specifying the grounds for such reassessment. In the present case
Commissioner (Appeals) has while setting aside the order of reassessment di-
rected the audit as per Section 17(6) ibid. In our view Commissioner (Appeals)
could not have directed such an audit in terms of sub section (6) because audit as
contemplated is the internal function of the revenue, for purpose of safeguarding
the revenue, in case where re-assessment has been done by way of speaking or-
der or otherwise. In appeal Commissioner (Appeals) could have remanded the
matter for a speaking order to be passed in terms of sub-section (5) by the as-
sessing officer.
4.4 Without going into the merits of the issues raised in the appeals, we
remand the matter to the assessing officer for re-consideration and disposing of
the matter with a speaking order as per sub-section (5) of Section 17 of Customs
Act, 1962.
5.1 In view of above, appeals are allowed and matter remanded to the
Adjudicating/Assessing Officer for passing a speaking order under Section 17(5)
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