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2018 (9) TMI 1291 - HC - CustomsRecovery of Customs Duty - Rule 8 of Customs (IGCRDMEG) Rules, 1996 - The said Rule 8 was not only referred and discussed by both the parties below in detail, but the learned Tribunal without going into the said Rule 8 and effect thereof, just allowed the appeal of the Assessee, finding that there was no allegation against the assessee that the import of the batteries was diverted and that they were not properly accounted for. Held that:- There is neither any finding of the Tribunal in this regard as to how the batteries in question were used in the manufacture of handsets or not, nor any discussion on the applicability of Rule 8 quoted above is made, which goes to the root of the matter - the impugned order of the learned Tribunal cannot be sustained and the matter deserves to be remanded back to the learned Tribunal for deciding the appeal again on merits, in accordance with law. Appeal allowed by way of remand.
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