Home Case Index All Cases Customs Customs + AT Customs - 2019 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 550 - AT - CustomsScope of SCN - Valuation of imported goods - whether the imported IQ/OQ documents should be included to the value of the equipment in terms of Rule 10(c) or not? - HELD THAT:- The Order-in-Original did not accept the classification of IQ and OQ document / manual and classified the same under CTH 9027 9090. Aggrieved by the Order-in-Original, the appellant filed appeal before the Commissioner(Appeals) and Commissioner(Appeals) vide the impugned order has travelled beyond the scope of the adjudication order. Further, we find that the Commissioner(Appeals) has converted classification dispute into a valuation dispute as recorded in para 6 of the impugned order. The appeal before the Commissioner(Appeals) is also with regard to the classification issue but the Commissioner(Appeals) has wrongly converted the classification dispute into a valuation dispute and did not give any finding on the classification dispute as raised before him by the appellant. The impugned order is set aside as the same has travelled beyond the Order-in-Original and remand the matter back to the Commissioner(Appeals) to decide the issue of classification - appeal allowed by way of remand.
|