TMI Blog2021 (8) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... d the appellate authority would be well within its powers either to itself examine these aspects of the matter or to remand the matter for fresh valuation if it is convinced that the Valuation Rules of 2007 have not been followed. It is not deemed to be a fit case for interference under Article 226 of the Constitution. The petition is accordingly dismissed. - R/Special Civil Application No. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y without following the Customs Valuation Rules, namely, Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. In our considered opinion, all these aspects can be argued before the appellate authority and the appellate authority can very well examine any illegality or irregularity committed by the adjudicating authority. 2.1 Further, the submission is that on account of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority, let the matter be remanded to the adjudicating authority for fresh determination after setting aside the order passed by the adjudicating authority imposing the penalty. 3.1 All these arguments can be raised before the appellate authority and the appellate authority would be well within its powers either to itself examine these aspects of the matter or to remand the matter for fresh va ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
