2017 (3) TMI 158

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..... Court from adopting an interpretation that would result in finalization of the assessment on the basis of the declared value, thus clipping the wings, as it were, of the Adjudicating Body - the respondents are directed to complete the process and pass final adjudication orders - appeal allowed. - CUSAA 6/2017 & CM Nos. 6897-98/2017 - - - Dated:- 20-2-2017 - MR. S. RAVINDRA BHAT MR. NAJMI WAZI .....

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..... d at US$ 0.03. The Customs Authorities enhanced the valuation to US$ 0.07 and thereafter omitted to pass any final order. The Commissioner in the first round set aside the order on the ground that the assessment was not finalized within 15 days period provided by Section 17(5) of the Customs Act, 1962 (for short the Act ) The Commissioner, contrary to the directions, delayed the completion o .....

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..... pping the wings, as it were, of the Adjudicating Body. In other words, the absence of any statutory authority, to support such consequence, would limit the Court s interpretation. 5. For these reasons, we are of the opinion that no substantial question of law arises in this appeal. At the same time, given the fact that the import took place almost five years ago, the respondents are directed .....

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