2016 (12) TMI 195

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..... ) For the respondent    ORDER  A fundamental question has been raised on behalf of appellants as to who is liable to duty is necessarily to be ascertained to invoke section 28 of the Customs Act, 1962.  Another question has also been raised is as to what shall be crucial date to determine the value of the foreign exchange so as to determine the value of import under section 1 .....

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..... tter is remitted back to the ld. Commissioner (Appeals), who shall deal with all questions of law arising out of the dispute and hearing defence plea shall pass a reasoned and speaking order. 5.  We make it clear that only upon the issue as to the person liable to duty is determined, the issue of valuation shall be determined.  Appellant is entitled to a fair opportunity of hearing.&nbs .....

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