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2021 (10) TMI 542 - AT - CustomsValuation of imported goods - Glass Chaton of various varieties - rejection of declared value - enhancement of value based on NIDB data - It has been argued that the NIDB data is based on reassessment and not based on actual invoice value - HELD THAT:- In the appeal before Commissioner (Appeals) the revenue has argued that the adjudicating authority while passing the impugned order has not considered the OIA of the Commissioner (A), Ahmedabad, wherein the enhancement of transaction value has been upheld. The said order has already been set aside and no reliance can be placed on the said order. The Order In Original gives specific grounds why the declared value cannot be rejected. The impugned order does not give any findings on why the said order is incorrect except to rely on the earlier order of Commissioner (Appeals) which has already been set aside by Tribunal. The matter once again is remanded to Commissioner (Appeals) for fresh order without relying on the earlier order of Commissioner (Appeals) and limiting himself to the grounds of appeal before the Commissioner (Appeals) - appeal allowed by way of remand.
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