By TIOL News Service

MUMBAI, NOV 09, 2014: NOTHING new, one may say, but read further to get the full picture.

The lower appellate authority, on 21/11/2013, directed the assessing officer to pass a speaking order in terms of the provisions of Section 17 (5) of the Customs Act, 1962.

The appellant is before the CESTAT as the lower authorities apparently did not follow this direction.

The Bench observed -

"…Even though the order of the lower appellate authority is dated 21/11/2013, more than 10 months have passed and the assessing officer is yet to pass the order under Section 17 (5) as directed by the lower appellate authority. This shows scant regard and respect for the orders of the superior authority which reflects very poorly on the customs department…."

The Bench,therefore, directed the assessing officer(s) in-charge Group-III, New Custom House, Mumbai, to pass the order as directed by the lower appellate authority within a period of thirty days and dispose of the matter.

The appeal was disposed of.

Poor Report card : See also - (2014-TIOL-2211-CESTAT-MUM)

(See 2014-TIOL-2212-CESTAT-MUM)