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Voith Paper Fabrics India Ltd. Versus Commr. of Cus. (Import) , Nhava Sheva

2015 (3) TMI 1143 - CESTAT MUMBAI

Appropriate authority to hear appeals - Bills of Entry filed at JNCH, Nhava Sheva were assessed after enhancing declared value by 5% in terms of enhancement in value by Special Valuation Branch, New Delhi - Appellant filed appeals before Commissioner (Appeals) Nhava Sheva against the assessment orders in respect of the above Bills of Entry but it said that appeal can only be filed before the jurisdictional Commissioner (Appeals), New Delhi - Held that: The Commissioner (Appeals) has misread the .....

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vide its views on the orders passed by the Adjudicating Authority, which will be given due consideration when the orders are examined by Commissioner of Customs for review or acceptance of the orders under Section 129D of the Customs Act. Therefore, we hold that Commissioner (Appeals), Nhava Sheva is the appropriate authority to hear the appeals against assessment orders passed by Nhava Sheva, Customs.

In the peculiar circumstances of the case where the views of DGOV are considered b .....

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dated 23-2-2001 as well as Mumbai High Court order in the case of E.I., DuPont India Pvt. Ltd. 2014 (8) TMI 290 - BOMBAY HIGH COURT, no additional EDD will be payable by the appellant. - Decided in favour of appellant - C/85420-85428/2015-Mum - Final Order Nos. A/884-892/2015-WZB/CB and Misc. Order No. M/1882-1899/2015-WZB/CB - Dated:- 17-3-2015 - Shri Anil Choudhary, Member (J) and P.S. Pruthi, Member (T) Shri R. Santhanam, Senior Advocate, for the Appellant. Shri Ahibaran, Additional Commissi .....

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sactions between the supplier and the appellant. It was determined that the declared invoice value for the import of raw material and semi-finished goods from the related supplier on which royalty is paid from October, 2009 onwards is required to be enhanced by 5% in terms of the provisions of Rule 10(1) of the Customs Valuation Rules, 2007. As a measure of convenient administration and uniformity in practice, C.B.E. & C. Circular No. 1/98-Cus., dated 1-1-1998 provided that the Special Valua .....

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SVBs shall continue to be handled by the jurisdictional Commissioner of Customs. Directorate General of Valuation will provide its views on the orders passed by the proper officer to the jurisdictional Commissioner of Customs, which will be given due consideration, when the orders are examined by Commissioner of Customs for review or acceptance under Section 129D of the Customs Act, 1962 . 2.1 In terms of the enhancement in value by Special Valuation Branch, New Delhi, the Bills of Entry fi .....

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of filing of appeal after the statutory period of 60 days and for which no application for condonation of delay was filed. Further, he dismissed the appeal stating that in terms of Board Circular No. 29/2012-Cus., dated 7-12-2012, all appeals and legal matters arising out of cases investigated shall continue to be handled by the jurisdictional Commissioner of Customs. He held that appeal can only be filed before the jurisdictional Commissioner (Appeals), New Delhi. 3. Heard both sides. 4.& .....

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ority in de novo adjudication, they wrote to the Deputy Commissioner of Customs, Nhava Sheva that 1% EDD should not be insisted beyond the period of 4 months from the date of filing data for renewal of SVB order which was submitted on 7-8-2014. Reliance was placed on Circular No. 11/2001-Cus., dated 23-2-2001 and also on the Hon ble High Court of Mumbai order dated 4-8-2014 in Writ Petition No. 6364 of 2014 in the case of E.I. DuPont India Pvt. Ltd. 5. The ld. AR reiterated the findings of .....

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the jurisdictional Commissioner of Customs. For the sake of uniformity, the circular also states that Director General Valuation will provide its views on the orders passed by the Adjudicating Authority, which will be given due consideration when the orders are examined by Commissioner of Customs for review or acceptance of the orders under Section 129D of the Customs Act. Therefore, we hold that Commissioner (Appeals), Nhava Sheva is the appropriate authority to hear the appeals against assess .....

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