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2022 (8) TMI 885 - AT - CustomsValuation of 125 consignments of imported toys - applicable tariff concession @ 43% under serial no. 427 of Part A of the notification dated July 22, 2005 or tariff concession @8% under serial no. 428 of Part A of the aforesaid notification? - HELD THAT:- In order to examine the submissions made by learned counsel for the appellant that once the order of the Commissioner (Appeals) has been accepted by the Department, on an issue which is involved in this appeal, it would not be open to the Department to take a different view in this appeal. The records indicate that the adjudicating authority passed an order dated May 31, 2019 confirming the demand and rejected the contention of the appellant therein that higher abatement was correctly obtained - It is against this order dated May 31, 2019 passed by the Joint Commissioner of Customs that an appeal was filed before the Commissioner (Appeals), who by order dated September 29, 2021 allowed the appeal and set aside the order dated May 31, 2019 passed by the Joint Commissioner. There are substance in the submission advanced by the learned counsel for the appellant that once the order dated September 29, 2021 passed by the Commissioner (Appeals) was accepted by the competent authority on December 27, 2021, as is clear from the information made available to the appellant under the Right to Information Act, the Department cannot be permitted to take a different stand in the present appeal filed by the appellant. The order dated March 28, 2019 passed by the Principal Commissioner deserves to be set aside and is set aside - Appeal allowed.
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