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2016 (6) TMI 755 - AT - CustomsValuation - validity of order of the Commissioner (Appeals) to remand back the matter without going into the ground realities of the fact and merits - Held that:- Neither the adjudicating authority nor the appellate authority having acted in accordance with law relating to valuation which is codified by 2007 Rules with interpretative Rules thereon and specific methodology of valuation is prescribed, ld. Commissioner (Appeals) is directed to re-adjudicate entire matter afresh taking into account the anxiety of revenue expressed in review decision. Granting reasonable opportunity of hearing to the appellant, he shall determine implication of every element of cost in respect of related party transaction and arrive at proper assessable value of the imports. - Matter restored before the Commissioner (Appeals) to re-adjudicate the matter and pass appropriate orders - Decided in favor of assessee.
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