Absence of Speaking Order u/s 17 (5) of Customs Act: CESTAT remands Case of Reassessment back to Original

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has remanded a case of reassessment back to the original authority due to the absence of a speaking order under Section 17(5) of the Customs Act. The appellant argued that the reassessment was done without issuing a proper speaking order, which is mandatory under the Act. The Tribunal noted that the absence of a speaking order violates principles of natural justice and transparency. Therefore, CESTAT directed the original authority to issue a fresh order after providing the appellant with an opportunity to present their case.