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RE-ADJUDICATION

Customs - Import - Export - SEZ - By: - Mr. M. GOVINDARAJAN - Dated:- 7-10-2015 - Adjudication is the legal process by which an arbiter or judge reviews evidence and argumentation including legal reasoning set forth by opposing parties or litigants to come to a decision which determines rights and obligations between the parties involved. Three types of disputes are resolved through adjudication: Disputes between private parties, such as individuals or corporations. Disputes between private part .....

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r to adjudicate particular aspect as specified in the remanding order by the higher appellate authority. In this article some case laws related to is discussed. Restricted order of remand In Commissioner of Customs V. National Steel & Agro Industries Limited - 2015 (9) TMI 511 - BOMBAY HIGH COURT the matter in dispute was adjudicated by the Adjudicating Authority and in the earlier round the Tribunal passed an order for remanding the matter. The Adjudicating Authority in the process passed o .....

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the remand was for a limited purpose. The Tribunal did not permit the re-opening of any concluded issue. The Tribunal concluded the issue as to whether the activity of the assessee amounts to manufacture. The remand was for a specific purpose and only to re-relate to utilization of imported materials with the terms of Advance Licensing Scheme. In such circumstances the other issue which was concluded could not have been re-opened and the Tribunal rightly interfered in such an exercise of the adj .....

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d conditions of the scheme read with relevant notification. The High Court held that in the teeth of restricted order of remand the Adjudicating Authority could not have travelled beyond it. The Tribunal noticed in the order under challenge that the Adjudicating Authority did travel beyond its earlier direction. The High Court dismissed the appeal. Remanding order subject to payment of duty In Terumo Penpol Limited V. Commissioner of Customs (Appeals), Chennai - 2015 (6) TMI 500 - MADRAS HIGH CO .....

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ter, the Commissioner (Appeals) has no authority to direct the petitioner to pay EDD equivalent to 5% of the assessable value since the entire issue has to be revised by the Original Adjudicating Authority afresh for a reason that when there is a direction to reconsider the issue by the Original Au8thority giving direction to the petition to pay EDD equivalent to 5% of the assessable value will definitely bear some influence on the merits of the matter. The Revenue opposed the petition since the .....

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riginal Adjudicating Authority while deciding the issue. The High Court deletes the portion of the order directing to pay EDD equivalent to 5% of the assessable value. Ignoring the directions in remand order In Raj Kumar Mundra V. Commissioner of Customs, Kandla - 2013 (8) TMI 885 - CESTAT AHMEDABAD the Tribunal observed from the order passed by the Adjudicating Authority that the order has been passed by totally ignoring the directions given to it by CESTAT. If the Adjudicating Authority had an .....

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se, Raigad - 2013 (9) TMI 651 - CESTAT MUMBAI the Tribunal held that while re-adjudicating the case the Commissioner should have consider the issue of valuation of impugned goods raised before Commissioner, particularly when the Department itself has determined the assessable value for the period July 2002 to December 2004 on the basis of 115% or 110% of cost of production under Valuation Rules. Since the impugned goods are captively and are not comparable to goods cleared by them from their fac .....

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