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2016 (12) TMI 704 - AT - CustomsValuation - enhancement in declared value - Held that: - we find that from the letter dated 29.10.2002, which is on the letter head of the respondent, it appears that the order was received by the respondent in the year 2000 itself. In the said letter, the respondent requested for an appealable copy of the Order-in-Original dated 23.6.2000. However, this letter was not available before the Commissioner (Appeals). In view of the aforesaid letter, the finding of the learned Commissioner (Appeals) that the respondent had not received the order dated 23.6.2000 become incorrect. Since in the second appeal, the Order-in-Original is based on the first order dated 23.6.2000, therefore, the second order is consequential to the first order dated 23.6.2000. We are therefore of the considered view that both the matters should be remanded to the Commissioner (Appeals). The Commissioner (Appeals) shall reconsider both the case in the light of the respondent letter dated 29.10.2002, which is to be verified with Dy. Commissioner of Customs, SVV, whether this letter was submitted by the respondent and genuineness of the same. Accordingly, after such verification, the learned Commissioner (Appeals) shall pass a fresh order on limitation as well as on merit of the case - appeal allowed by way of remand.
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