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TMI Blog2016 (2) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... DER P. C. 1. After having heard both sides and finding that there is no reason to present this writ petition, but as the learned Senior Advocate submits that the Tribunal's understanding of the provisions would create difficulties and hurdles in maintaining an appeal, that we deem it proper to issue a clarification. 2. As is apparent from the order impugned in the writ petition dated 27 Oct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determine the value by taking into consideration the above factors. The emphasis on Rule 4 of the Customs Valuation Rules, 2007, thus, was subject matter of the challenge by the Petitioner-Appellant in both appeals. 3. We are really not concerned with this in the present petition because the Tribunal does not hold that the appeal would not lie against such order of the Lower Appellate Authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellate Commissioner's order. 5. If such an appeal as was brought by the Petitioner-Appellant was indeed premature, we do not see any reason for the Tribunal discussing the ambit and scope of Section 129(E) of the Customs Act, 1962. What could have been done by the Assessing Officer in compliance of the directions to re-compute was not the issue. The re-computation that was directed to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall restore the appeal of the Petitioner to its file and decide it in accordance with law and without insisting on a pre-deposit. The condition of pre-deposit is waived in the peculiar facts and circumstances. The appeal shall be decided uninfluenced by anything that is observed in the impugned order and in accordance with law. The Tribunal shall apply its mind afresh and pass a reasoned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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