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2018 (8) TMI 498 - AT - CustomsMaintainability of appeal - appeal was dismissed on the ground that the appeals do not lie against a Bill of Entry in terms of Section 128 of the Customs Act, 1962 - Held that:- The order of assessment passed under Section 17 of the Customs Act,1962, and the order of clearance passed under Section 47 of the Customs Act, 1962, are quasi-judicial orders under Section 128 of the Customs Act, 1962, which can be set aside only by the competent appellate authority, on an appeal being filed against the same. Import of mobile phones - Concessional rate of CVD (duty of excise) subject to the condition that no cenvat credit has been availed - Held that:- As per Sl.No.263A of Notification No.12/2012-C.E. dated 17.03.2012, Excise duty shall be levied at the rate of 1%, subject to the condition that no Cenvat has been availed under Rule 3 or Rule 13 of Cenvat Credit Rules, 2004, in respect of inputs or capital goods used in the manufacture of such goods - In the present case, since mobile phones are imported, the question of availment of Cenvat on the inputs or the capital goods, does not arise. Since the ld.Commissioner (Appeals) has not decided the matter on merit, it would be appropriate to remand the matter to the Commissioner (Appeals) for deciding the matter afresh on merit and to pass an order in accordance with law - appeal allowed by way of remand.
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