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HID India Pvt. Ltd. Versus Commissioner of Customs (Imports) , Chennai

2015 (10) TMI 414 - CESTAT CHENNAI

Valuation - Demand of 1% Extra Duty Deposit - Held that:- LAA has considered the submissions of Revenue at pages 6 and 7 of the order and held that LA has not examined the facts for determining the value under Rule 7 of CVR. Since the matter is alrea .....

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352/2009 - FINAL ORDER No.40731/2015 - Dated:- 2-7-2015 - Shri R. Periasami and Shri P.K. Choudhary, JJ. For The Appellant : Shri Rahim, Advocate For The Respondent : Shri R. Subramanian, AC (AR) Per R. Periasami Ld. Counsel submits that by the impug .....

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ng early hearing of the appeal. 2. After hearing both sides, we are of the considered view that appeal itself can be disposed at this stage. Therefore, the appeal is taken up for disposal. 3. The short issue in this case is that appellants imported C .....

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ing finalisation. Subsequently by OIO dated 17.1.2007, the department accepted the transaction value as per Rule 4 (3) (a) of Customs Valuation Rules 1988. Aggrieved by the order, Revenue filed appeal before Commissioner (Appeals) and the Commissione .....

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since the appeal is pending before this Tribunal. He further submits that the impugned order should be set aside as Commissioner (Appeals) has no power of remand. 5. On the other hand, Ld. A.R. submits that Commissioner (Appeals) has not decided the .....

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