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2018 (11) TMI 312 - AT - CustomsRefund of Customs duty paid - rejected on the ground that the appellant has not challenged the order-in-original dated 30.09.2014 - Held that:- Once there was lis between department and the assessee and by passing a speaking order, the Deputy Commissioner held that value for the purpose of customs duty shall be the value adopted originally. The impugned order came to be passed thereafter - Unless and until the order on IGM amendment is challenged/reversed, the appellant without taking such recourse, suo-motu cannot decide the value differently. In the facts and circumstances of the present case, it was legal obligation on the appellant to challenge the order of IGM amendment, if at all they were not satisfied on the issue of valuation - without challenging that order, straightway claiming the refund is clearly pre-mature - appeal dismissed - decided against appellant.
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