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2015 (3) TMI 1143 - AT - CustomsAppropriate authority to hear appeals - Bills of Entry filed at JNCH, Nhava Sheva were assessed after enhancing declared value by 5% in terms of enhancement in value by Special Valuation Branch, New Delhi - Appellant filed appeals before Commissioner (Appeals) Nhava Sheva against the assessment orders in respect of the above Bills of Entry but it said that appeal can only be filed before the jurisdictional Commissioner (Appeals), New Delhi - Held that: The Commissioner (Appeals) has misread the provisions of law as well as Board Circular No. 29/2012. The legal provisions are very clear. Any appeal against assessment order passed by Customs at JNCH will lie to the jurisdictional Commissioner (Appeals) Nhava Sheva. The Board Circular No. 29/2012, in fact, supports this view and states that the work relating to appeal etc. will continue to be handled by the jurisdictional Commissioner of Customs. For the sake of uniformity, the circular also states that Director General Valuation will provide its views on the orders passed by the Adjudicating Authority, which will be given due consideration when the orders are examined by Commissioner of Customs for review or acceptance of the orders under Section 129D of the Customs Act. Therefore, we hold that Commissioner (Appeals), Nhava Sheva is the appropriate authority to hear the appeals against assessment orders passed by Nhava Sheva, Customs. In the peculiar circumstances of the case where the views of DGOV are considered by all reviewing authorities, we would request DGOV to direct the Adjudicating Authority in Delhi to decide the case expeditiously in the interest of justice as well as in the interest of Revenue. Only after the case is decided by SVB Delhi, will the Commissioner (Appeals) Nhava Sheva be able to take a view. Payment of EDD - Transactions involving related party investigated by Special Valuation Branch - Held that: As per the clear instructions of the Board in Circular No. 11/2001-Cus., dated 23-2-2001 as well as Mumbai High Court order in the case of E.I., DuPont India Pvt. Ltd. 2014 (8) TMI 290 - BOMBAY HIGH COURT, no additional EDD will be payable by the appellant. - Decided in favour of appellant
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