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2019 (9) TMI 1451 - HC - CustomsValidity of remand of the matter to the original Assessing Authority for sharing the basis for reassessment with the Petitioner/Importer - HELD THAT:- The Petitioner’s submission that the Tribunal could not have remanded the matter to the original Assessing Authority, has no merit. The reasons for the said remand are found in the impugned order extracted hereinabove. The assessment had to be done in accordance with Section 14 of the Customs Act read with the Customs Valuation Rules and the reasons for the same were not forthcoming from the order passed by the original Assessing Authority. The matter could not have been left at large and since the original order was not found to be in accordance with law, the Tribunal rightly remanded the matter to the original Assessing Authority for carrying out the assessment after sharing the basis for the same with the Petitioner. There are no observations on the merits of the case and matter shall be examined by the original Assessing Authority on its own merits and in accordance with law - Appeal dismissed.
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