TMI Blog2017 (12) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... ated to imported goods and about the condition of sale - When such is the case, adding a rider to that order by directing the petitioner to pay EDD equivalent to 5% value in all the Bills of Entry filed by them would be without jurisdiction, as the lis before LAA is yet to be adjudicated and the matter is at the stage of remand. The imposition of such duty of EDD equivalent to 5% on all the Bill of Entry filed by the petitioner would be beyond the scope of the order passed by the first respondent, as the petitioner succeeded before the LAA - petition allowed - decided in favor of petitioner. - Writ Petition No. 5579 of 2015 & M.P.No. 1 of 2015 - - - Dated:- 27-11-2017 - T. S. Sivagnanam, J. For the Petitioner : Mrs. R. Charulath ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts name vide Order-in-Original No.13625 of 2010 dated 24.11.2010. The said order was due for renewal in 16.9.2013. The SVB took up the renewal of its order of the petitioner and M/s.F.G.Wilson together in the year 2013 and an order was passed in Order-in-Original (OIO) No.21031/2013 dated 13.6.2013 accepting the declared value and this order was valid for a period of three years from 16.09.2013 to 15.09.2016. 5.The Department challenged the said order by filing a statutory appeal under Section 128 of the Customs Act, 1962 before the second respondent. The said appeal was disposed of by setting aside the Order-in-Original and remanding the matter back to the Lower Adjudicating Authority (LAA) for a fresh examination. The second respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue afresh based on the discussion contained in the order passed by the first respondent dated 21.11.2014. 9.On a perusal of the said order, it is found that the Order-in-Original was set aside and the matter was remanded for a fresh consideration. In other words, it is an open remand to consider the issues, as the Appellate Authority found that the LAA has not gone into important aspects of the matter. When such is the case, adding a rider to that order by directing the petitioner to pay EDD equivalent to 5% value in all the Bills of Entry filed by them would be without jurisdiction, as the lis before LAA is yet to be adjudicated and the matter is at the stage of remand. Therefore, the imposition of such duty of EDD equivalent to 5% on a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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