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2017 (12) TMI 730 - HC - CustomsExtra Duty Deposit (EDD) - matter was remitted back to the Lower Adjudicating Authority (LAA) for a fresh examination with a direction to collect EDD at 5% from the petitioner in respect of the Bill of Entries filed by them - Held that: - The Appellate Authority found that LAA has not gone into the aspect with regard to the impact of Rule 10(1)(c) of the Valuation Rules, 2007 and therefore, the matter requires re-examination and verification covering both direct payment and indirect payments to find out if they are related to imported goods and about the condition of sale - When such is the case, adding a rider to that order by directing the petitioner to pay EDD equivalent to 5% value in all the Bills of Entry filed by them would be without jurisdiction, as the lis before LAA is yet to be adjudicated and the matter is at the stage of remand. The imposition of such duty of EDD equivalent to 5% on all the Bill of Entry filed by the petitioner would be beyond the scope of the order passed by the first respondent, as the petitioner succeeded before the LAA - petition allowed - decided in favor of petitioner.
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