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2021 (12) TMI 858 - HC - CustomsValuation of imported goods - import of consignment of automobile parts from Malaysia - assessment of Bill of Entry without taking into consideration of the discount 50% given to the petitioner by the overseas seller in the invoice - Section 17 of the Customs Act, 1962 - HELD THAT:- It is to be noticed that the order of the Appellate Commissioner has not been implemented by the 2nd respondent. In fact, the 2nd respondent as an Assessing Officer is bound to implement the order of the Appellate Commissioner - In absence of a valid challenge to the order of the Appellate Commissioner, the 2nd respondent has no choice but to pass a speaking order. The 2nd respondent is directed to pass appropriate orders on merits and in accordance with law and implement the order of the Commissioner of Customs (Appeal) Order - Petition allowed.
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