TMI Blog2018 (11) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order which was upheld by this Tribunal in TOTO, therefore, there is an apparent error in the order of this Tribunal. Time Limitation - delay in filing ROM - Held that:- Undisputedly the appellant after passing the final order by the Tribunal approached to Hon ble Supreme Court as statutory remedy by filing a Civil Appeal. However, on realizing that there is an error in the order, they decide to file ROM before this Tribunal, accordingly, the civil appeal was withdrawn - In these circumstances, the period of pendency of civil appeal before the Hon ble Supreme Court will stand excluded from the limitation provided for filing ROM, if any, therefore, it cannot be said that there is a delay in filing the ROM. Since the adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that date. He submits that admittedly it was recorded in the paragraph 16 of the First Appellate Authority s order that on the same day i.e. on 03.08.2004, the international price was between USD 1100 to 1322 PMT FOB, however no reasoning was given why the said price was not applicable. The Hon ble Tribunal also ignored this fact and did not give any finding which is very vital for deciding the core issue. He submits that Rule 5 of Customs Valuation Rules was not followed which prescribes that when more than one contemporaneous prices are available and lowest of the said prices is to be adopted, if the said rule could have been followed then the price of USD 1100 could be applied correctly, therefore, there is a grave error in the order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reference to Rule 5 (3) of Customs Valuation Rule. It is observed that the quantity of goods in case of applicant and in case of Overseas Polymer which was adopted by the department are different. The quantity imported by the applicant is much higher than that of overseas polymers. This fact is also very vital for the conclusion of the valuation by the department. As regard the preliminary objection raised by the Revenue regarding the limitation, we find that undisputedly the appellant after passing the final order by the Tribunal approached to Hon ble Supreme Court as statutory remedy by filing a Civil Appeal. However, on realizing that there is an error in the order, they decide to file ROM before this Tribunal, accordingly, the civil ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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