Home Case Index All Cases Customs Customs + AT Customs - 2009 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (9) TMI 751 - AT - CustomsJurisdiction of Commissioner of Customs (Appeals) - power to remand - valuation dispute - Held that: - The Commissioner (Appeals) has no power to remand the matter after the Finance Act, 2001 came into force - It is not in dispute that the new evidence seen by the appellate authority was not available to the original authority. Therefore, the case requires to be examined afresh by the original authority - appeal allowed by way of remand.
|