Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (9) TMI 466 - CESTAT CHENNAI

2016 (9) TMI 466 - CESTAT CHENNAI - TMI - Valuation - Direction to pay 1% of EDD of the invoice value - Valuation import from related overseas firm whether the Commissioner (Appeals) while remanding the appeal has power to direct the lower authority to put pre-condition to decide the case in de novo - Held that: - the portion of the Commissioner (Appeals) order directing 1% EDD is set aside following the judgement of the case Terumo Penpol Ltd. Vs. CC 2015 (6) TMI 500 - MADRAS HIGH COURT. Th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oner of Customs (Appeals) wherein he has set aside the OIO dated 30.08.2007 passed by the Asst. Commissioner of Customs (SVB), Chennai and remanded the matter to that authority to revisit the issue afresh to pass necessary orders in de novo on determination of value on the imports made from related overseas firm. While remanding the case, the Commissioner (Appeals) has also directed the appellant to pay EDD at the equivalent of 1% of the invoice value and also directed the AC (SVB) to take into .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ssue of denovo order. Under Section 128 A of the Act, the Commissioner (Appeals) has power to modify/annul/ remand with directions if any. He further submits that the directions can be limited to only on the proceedings and cannot order 1% EDD when the order was set aside and remanded to the adjudicating authority. He relied on the Hon'ble High Court Order in the case of Terumo Penpol Ltd. Vs. CC - 2015-TIOL-1423-HC-MAD-CUS, where the Hon'ble High Court has set aside that portion of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ing both the sides, we find that the lower appellate authority in the impugned order set aside the OIO passed by the AC (SVB) and remanded the matter to the adjudicating authority to pass fresh orders for examining the case afresh on merits. The Commissioner (Appeals) has also directed the appellant to pay EDD at the equivalent of 1% of the invoice value till the issue of fresh orders. The limited issue in this appeal is whether the Commissioner (Appeals) while remanding the appeal has power to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lthough finds some merit in the argument advanced by the learned counsel for the respondents that there is an effective alternative remedy available, as provided under Section 129A of the Customs Act, the ultimate conclusion reached by the appellate Authority directing the petitioner to pay EDD equivalent to 5% of the Assessable value till the issue of the fresh order, in my considered opinion, is not maintainable for the reason that when the matter is remanded back to the file of the original a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to determine the issue after giving reasonable opportunity to the petitioner. The Hon'ble High Court Order in the case of National Oxygen Ltd. (supra) is reproduced below:- 16. The Tribunal by an elaborate order after discussing the issues raised before it recorded a finding that the appeal before it was a fit case for remitting back to the original authority. The basis for recording such a finding is also stated as that the order appealed against before it was not a speaking order; that it .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

fit for afresh adjudication or decision, as the case may be, after taking additional evidence, if necessary. Rightly, in this case, certain directions were given by the Tribunal to the adjudicating authority how to proceed with the de novo adjudication as extracted in paragraph No.3 above. But the imposition of pre-condition for setting aside the order i.e., directing the appellant to deposit 50 per cent of the differential value on or before particular date is, in our view, not in accordance wi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version