- (1.) In course of hearing of this appeal, we find that the following substantial question of law arises for determination, which was not formulated : "In view of the fact that after removing the imported goods on payment of assessed duty, the appellant raised specific objection pointing out excess duty within 15 days of removal of the goods, whether a duty was cast upon the Assistant Commissioner of Custom to pass a speaking order in terms of sub-section (5) of Section 17 of the Customs Act and for not passing such order, whether it can be said that the order of assessment had not become final."
(2.) This appeal under Section 130(1) of the Customs Act, 1962 is at the instance of an importer and is directed against an order dated 27th July, 2009 passed by Customs, Excise and Service Tax Appellate Tribunal, Eastern Regional Bench, Kolkata under Customs Appeal No. 108 of 2009 [Commissioner of Customs (Ports) v. M/s. Kothari Metals Limited] thereby allowing the appeal filed by the Customs authorities and setting aside the order passed by the Commissioner of Customs (Appeals) by which the said Commissioner set aside the order of the Assistant Commissioner of Customs who rejected the application for refund filed by the importer.
(3.) Facts giving rise to filing of this appeal may be summed up thus :;