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2016 (2) TMI 56 - BOMBAY HIGH COURT

2016 (2) TMI 56 - BOMBAY HIGH COURT - 2016 (334) E.L.T. 425 (Bom.) - 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 s .....

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e 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 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 herei .....

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should be given to the different commercial levels or different quantities 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 .....

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plied. The Revenue argued to the contrary and stated that quantification 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 di .....

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