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2017 (6) TMI 928 - AT - CustomsMaintainability of appeal - non-compliance with condition of pre-deposit - Section 129E of the CA, 1962 - Valuation - cost, freight, insurance and canalizing commission on the crude oil imported - includibility - Held that: - reliance placed in the decision in the case of Mangalore Refinery & Petrochemicals Ltd. vs. CC [2015 (9) TMI 245 - SUPREME COURT], wherein the Supreme Court has held that customs duty is to be paid on the goods which are received in the shore tanks of the importer - Since in the impugned order, the Commissioner (A) has not decided the appeals on merit but has dismissed the appeals for non-compliance with the condition of pre-deposit as provided for under Section 129E of the Customs Act, we are of the considered opinion that all these cases are to be remanded back to the learned Commissioner (A) for deciding the same on merits keeping in view the law laid down by the apex court - appeal allowed by way of remand.
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