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Louis Vuitton India Retail Pvt. Ltd. Versus C.C., New Custom House, IGI Airport, New Delhi

2016 (6) TMI 755 - CESTAT NEW DELHI

Valuation - validity of order of the Commissioner (Appeals) to remand back the matter without going into the ground realities of the fact and merits - Held that:- Neither the adjudicating authority nor the appellate authority having acted in accordance with law relating to valuation which is codified by 2007 Rules with interpretative Rules thereon and specific methodology of valuation is prescribed, ld. Commissioner (Appeals) is directed to re-adjudicate entire matter afresh taking into account .....

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No.50353 of 2016 - Final Order No.51922/2016 - Dated:- 31-5-2016 - Mr. D.N. Panda, Judicial Member and Mr. B. Ravichandran, Technical Member Shri Sanjay Jha, Advocate (proxy counsel) for the appellant Shri Ranjan Khanna, A.R. for the respondent ORDER Shri Sanjay Jha, ld. Counsel says that he is authorized by Shri Lali Mathur to cause appearance in this case. He further states that due to his personal difficulty the engaged Counsel has been prevented to appear before the Bench. 2. Moving the MA ( .....

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succeeded before learned adjudication authority, ld. Commissioner (Appeals) without going into the ground realities of the fact and merits, dealt by ld. Adjudicating authority , has remanded the matter to the adjudicating authority which is contrary to the basic principles of natural justice. This shows that a subordinate authority has been expected to decide the issue which could not be decided by the higher authority. He invited attention to paras 6, 7 and 8, 9 of the impugned order to show th .....

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sy that needs decision. For such reason, he remanded the matter to him with direction for re-examination of certain documents as is apparent from para 8 and 9 of the impugned order. Therefore, there should not be any intervention to the order of learned appellate authority. 7. Heard both sides and perused records. 8. The controversy in this appeal is on determination of value of the imports made by related parties. Valuation matters are very important and such cases have recurring effect. Theref .....

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ould have settled the issue as a higher appellate authority. But he followed an empty formality of hearing and remitted the matter to the lower authority without exercise of his power to settle the issue in accordance with law. . 10. Aforesaid failure on the part of the Appellate Authority below call for fresh examination of the entire issue going to the root of the matter. The adjudication order shows that previous valuation order was issued on 3rd June 2011. In the meantime 5 (five) years have .....

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