TMI Blog2017 (1) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned judgments/ orders were not available. In other words, the orders passed by Hon’ble Supreme Court as well as passed by Tribunal are subsequent to the impugned order. When it is so then we deem it fit to remand the matter to the original adjudicating authority to examine the claim of the assessee in the light of judgements (supra), for denovo assessment, but within a period of four months - appeal allowed by way of remand. - Customs Appeal Nos. 52548 & 52557 of 2016 - 50033 -50034/2017 - Dated:- 5-1-2017 - Dr. Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Sh. Abhinav Jaganathan, Advocate for the Appellant Sh. S. K. Sheoran, AR for the Revenue ORDER Per: Justice (Dr.) Satish Chandra: The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Now, the appellant has claimed the benefit of the ratio laid down by the Apex Court. 4. With this background, we heard Shri Abhinav Jaganathan, ld. Advocate for the appellant and Sh. K. Poddar, ld. AR for the Revenue. 5. We have gone through the material available on record. From the records, it is found that identical issue has come up before the Tribunal in the case of M/s L.G. Electronics India Pvt. Ltd. vs. CC, Delhi (Customs Appeal No. 52638 52698 of 2016), where it was observed that: 2. On import of these mobiles phones, the appellant was paying additional customs duty at the rate of 12.5% as provided under Schedule 1 of the Central Excise Tariff Act, 1985. 3. In this regard S. No. 263A (from 1.3.2015 onwards) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as passed by the Commissioner (Appeals), the above mentioned judgments/ orders were not available. In other words, the orders passed by Hon ble Supreme Court as well as passed by Tribunal are subsequent to the impugned order. When it is so then we deem it fit to remand the matter to the original adjudicating authority to examine the claim of the assessee in the light of judgements (supra), for denovo assessment, but within a period of four months. The adjudicating authority is also directed to provide a reasonable opportunity of hearing to the appellant and appellants are at liberty to place additional evidence, if need be, as per law. 6. By following our earlier decision (supra) in the same terms, we remand the present appeals to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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