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2022 (8) TMI 845 - HC - CustomsOver invoicing - fraudulent claim of duty drawback - Power to remand the case to collector - validity of remanding the proceedings to the respondent to decide on the issue of limitation, when neither the appellant nor the respondent requested for remand of the proceedings - failure to exercise the jurisdiction conferred upon it under section 129B of the Customs Act in not deciding the appeal on the grounds raised by the appellant and remanding the proceedings to the respondent - HELD THAT:- It needs to be clarified that although the present appeal was filed by the appellant in this Court on 17th September 2021, it had been listed before this Court for the first time on 27th July 2022, when the matter could not be taken up due to paucity of time, by which time, in any case, the Commissioner of Customs (Export Promotion) had already passed the order dated 6th October 2021 upon remand. Since there was no order passed in the present appeal staying the operation of the order impugned, the mere fling of the appeal or its pendency before this Court would thus by itself not be a legal impediment for passing the order dated 6th October 2021 upon remand. The directions having been already carried out and a detailed view having been already expressed by the original authority, in case the matter is considered in appeal by the Tribunal, it would have the benefit of the views expressed on the issues on which the matter stood remanded - Appeal dismissed.
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