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2015 (6) TMI 949 - AT - CustomsRestoration of appeal - Dismissal of of appeal for failure to make pre deposit - Held that:- Customs have reopened the matter on a different issue of valuation after the Settlement Commission had passed its final order. In terms of Section 127J every order of the Settlement Commission is conclusive and no matter covered by such order shall be reopened in any proceedings under the Customs Act or under any other law for the time being in force. Therefore, we find the decisions of Customs authorities in re-opening the case as questionable. However, since the appeal before Commissioner of Customs (Appeals) was dismissed for non-compliance of the provision of Section 129 of the Act, we find it appropriate to remand the appeal itself back to the Commissioner (Appeals) for fresh adjudication. - Decided in favour of assessee.
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