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2016 (9) TMI 466 - AT - CustomsValuation - Direction to pay 1% of EDD of the invoice value - Valuation – import from related overseas firm – whether the Commissioner (Appeals) while remanding the appeal has power to direct the lower authority to put pre-condition to decide the case in de novo - Held that: - the portion of the Commissioner (Appeals) order directing 1% EDD is set aside following the judgement of the case Terumo Penpol Ltd. Vs. CC 2015 (6) TMI 500 - MADRAS HIGH COURT. Thus, commisioner (appeals) cannot put pre-condition to decide the case in de novo as that would prejudice the mind of the original authority while deciding the issue – decided in favor of appellant.
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