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2014 (10) TMI 671 - AT - CustomsEnhancement of valuation of goods - Held that:- Order of Commissioner (Appeals) is self-contradictory. On the one hand, he has remanded the matter and on the other hand, he has held that if the remanded matter is not decided within 15 days, the appeals would stand automatically allowed. Admittedly, Commissioner (Appeals) could have fixed the time-limit for the de novo adjudication but it was not proper on his part to hold that though the matter is being remanded, the appeals would be allowed in case of non-decision by the adjudicating authority within a period of 15 days. Such type of order cannot be upheld - Decided in favour of Revenue.
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