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2019 (1) TMI 448 - AT - CustomsMaintainability of appeal - refund claim - Rule 10 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - Held that:- The first appellate authority has proceeded on the basis that the appellant had not questioned the assessment before the lower authority which, according to us, is not proper - We also take note of the pleading that MRP comes into the picture only after the gloves are sterilized and repacked - matter requires to be re-adjudicated by the adjudicating authority - appeal allowed by way of remand.
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