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Diageo India Private Limited Versus The Union of India And Others

2016 (2) TMI 56 - BOMBAY HIGH COURT

Restoration of appeal - Tribunal dismissed the appeal for non-compliance - amount of duty yet to be determined by the lower authority - Held that:- it is not necessary to deal with and decide any larger controversy - However, after having noted the essential controversy in the appeal and when the assessing authority is yet to re-compute the liability and determine the demand, we deem it appropriate to direct that the Tribunal shall restore the appeal of the Petitioner to its file and decide it i .....

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or 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 October 2014 of the Bench of Customs, Excise and Service Tax Appellate Tribunal, Mumbai, that the value at which the goods were imported by the Petitioner Appellant herein, was under challenge before the Customs authorities. The Assessing .....

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ities and accordingly directed the adjudicating authority to re-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. The question was of making any pre-de .....

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ion of the duty is yet to be done by the Assessing Officer and, therefore, the appeal is premature. However, the Revenue further argued that as per the amended provisions of law, the Petitioner is required to make pre-deposit of 10% of the duty in pursuance of the 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, 19 .....

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