TMI Blog2018 (9) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent for fresh consideration, who shall take an independent decision in the matter, uninfluenced by any of the earlier orders and the decision of the respondent should be a speaking order - Petition allowed by way of remand. - Writ Petition No. 2177 of 2012 and M.P. No. 1 of 2012 - - - Dated:- 19-1-2018 - T.S. Sivagnanam, J. Shri Joseph Prabakar, for the Petitioner. Shri A.P. Srinivas, Senior Standing Counsel, for the Respondent. ORDER Heard Mr. Joseph Prabakar, the Learned Counsel appearing for the petitioner and Mr. A.P. Srinivas, the Learned Senior Standing Counsel for the respondent. 2. The petitioner has challenged the order-in-original passed by the respondent, dated 28-11-2011, which admittedly, is an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Customs, SVB has proceeded with the matter, and held that the order, dated 29-12-2004, smacks of breach of principles of natural justice and this grave infirmity was over looked by the Commissioner of Customs (Appeals), as a result, the order is set aside and the matter is remanded for fresh consideration on the valuation issue after examining all evidentiary materials on record and hearing the assessee. 3.1 On such remand, the Additional Commissioner of Customs, SVB passed an original-in-original, dated 25-8-2006 and the finding rendered by the Authority is fully in favour of the petitioner. The Revenue preferred an appeal before the Commissioner (Appeals) who, by order-in-appeal, dated 20-5-2009, held that the matter requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee. This, having not been done, the impugned order calls for interference. It is made clear that this Court has not gone into the merits of the matter and the correctness of the impugned order has been examined only on the above grounds. 5. For the above reasons, this Writ Petition stands allowed, the impugned order is set aside and the matter is remanded to the respondent for fresh consideration, who shall take an independent decision in the matter, uninfluenced by any of the earlier orders and the decision of the respondent should be a speaking order after taking into consideration of the documents placed by the petitioner and hearing the authorized representative of the petitioner. No costs. Consequently, Connected Miscellaneo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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