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2018 (11) TMI 313 - AT - CustomsRectification of mistake - valuation of imported goods namely, Phenol - price of contemporaneous import made by C.G. Shah & Co - Held that:- It is observed that the quantity of goods in case of applicant and in case of Overseas Polymer which was adopted by the department are different. The quantity imported by the applicant is much higher than that of overseas polymers. This fact is also very vital for the conclusion of the valuation by the department - the vital facts of contemporaneous imports as discussed above has not been properly considered by the lower authority in the impugned order which was upheld by this Tribunal in TOTO, therefore, there is an apparent error in the order of this Tribunal. Time Limitation - delay in filing ROM - Held that:- Undisputedly the appellant after passing the final order by the Tribunal approached to Hon’ble Supreme Court as statutory remedy by filing a Civil Appeal. However, on realizing that there is an error in the order, they decide to file ROM before this Tribunal, accordingly, the civil appeal was withdrawn - In these circumstances, the period of pendency of civil appeal before the Hon’ble Supreme Court will stand excluded from the limitation provided for filing ROM, if any, therefore, it cannot be said that there is a delay in filing the ROM. Since the adjudicating authority has not given proper finding on the other contemporaneous import of C.G. Shah & Co as well as no finding was given on Rule 5 of Customs Valuation Rules, the matter needs to be re-considered - matter remanded to the assessing authority for re-consideration of the valuation - appeal allowed by way of remand.
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