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2022 (10) TMI 1239 - AT - CustomsApplication of Review/Revision under Section 129A / 129B(2) of Customs Act 1962 - enhancement of value of imported goods - HELD THAT:- Section 129B(2) does not provide for review of an interim order passed for the purpose of referring the matter to Hon’ble President for constitution of a Larger Bench on account of divergent views expressed by the Tribunal in its order earlier. For this reason itself, this application should be dismissed. The basic ground which the applicant/appellant stated in the application is that there is no evidence to show that the appellant herein has ever agreed to the assessed value. Accordingly the case of the applicant/appellant is distinguishable and should have been decided by the same Bench. This matter is referred to the Hon’ble President for constitution of Larger Bench only to resolve the dispute which is observed in terms of contrary decisions referred to by the Commissioner (Appeals) - application dismissed.
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