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2024 (1) TMI 1089 - AT - CustomsValidity of remand order passed by the Commissioner (Appeals) - The appellate authority has accepted the prayer of the revenue to remand the matter back but failed to consider the cross objection filed by the appellant - declared value was accepted as the transaction value for the purposes of assessment of duty under Rule 3(3)(b) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 HELD THAT:- The contentions of the Ld. Additional Commissioner cannot be accepted since, as recorded by the Commissioner (Appeals) himself at pages 4 and 5 of the impugned order, the appeal was filed with a prayer to remand, that is to say, the same must have been requested / prayed for during the course of arguments and hence, the word “remand” finds place at two places in the impugned order. In any case, even the order of the Commissioner (Appeals) as to allowing the Department appeal and ‘prayer’, satisfy that what is passed by the Commissioner (Appeals) is a remand order, for which the appellant before the said authority had not made out any specific case as to violation of any of the conditions under Section 128A(3)(b) ibid. The order of the Commissioner (Appeals) is clearly in violation of the statutory provisions, for which reason the impugned order becomes unsustainable in law. He should have, after making such enquiry as may be necessary, passed such order as he thinks just and proper by disposing of the dispute before him. The ld. Commissioner (Appeals) may examine and dispose of the matter afresh on merits after hearing the appellant and allowing it to submit a written submission, if it so desires - The impugned order is set aside and the appeal is partially allowed.
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