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2018 (8) TMI 1528 - AT - CustomsImport of Old and Used Multifunction Print & Copying Machines with standard accessories - Hazardous goods or not? - Country of origin - Confiscation - redemption fine - penalty - Held that:- The Department, not having appealed against the first order of Commissioner (Appeals) dated 05.04.2017, the adjudicating authority in de novo adjudication, was legally bound to follow only the remand directions and not go beyond that. As a corollary, the Revenue also cannot now raise any appeal to this forum on issues which had been decided in the first order of Commissioner (Appeals), but not appealed against. Such non-appeal will have the effect of that earlier order having been accepted by Department. The lower appellate authority has arrived at a well analysed and reasoned decision as to the correctness of the Country of Origin declared by the importers - appeal dismissed - decided against Revenue.
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