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2015 (10) TMI 2443 - AT - CustomsDetermination of value of imports made from overseas – Pre-condition of 5% of EDD – Appellant contended that directions of Commissioner (Appeals) can be limited to proceedings and cannot order 5% EDD – Revenue submits only 1% of extra duty deposit has been ordered till finalisation of provisional assessment. Held That:- Relying on the orders given by Hon’ble High Courts in cases of Terumo Penpol Ltd. Vs. CC [2015 (6) TMI 500 - MADRAS HIGH COURT] and National Oxygen Ltd., Vs. CC, Chennai [2008 (7) TMI 174 - HIGH COURT MADRAS], 5% EDD is set aside – Appeal allowed in favour of the Appellant.
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