TMI Blog2023 (9) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... thin 15 days of assessing the Bills of Entry as the same was not accepted by the party and the release of goods procured under protest. Also, there is no order on record indicating the Rule 12 of Customs Valuation Rules, 2007 has been applied after rejecting the transaction value on the basis of enquiry and a reasoned order indicating that the materials were rejectable and on what ground alone the appeal is liable to succeed. In identical facts, various benches of this Tribunal have ordered the same proposition in the case ITALIK METALWARE PVT LTD VERSUS C.C. -MUNDRA [ 2023 (8) TMI 1157 - CESTAT AHMEDABAD] and in the case of M/S. SARDA ENERGY AND MINERALS LTD. VERSUS CCE, RAIPUR [ 2017 (9) TMI 1142 - CESTAT NEW DELHI] of firstly ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Rule 12 read with Rule 3 of Customs Valuation Rules, 2007 and the Bills of Entry were provisionally assessed by enhancing the declared value. On appeal, vide order-in-appeal dated 02.07.2019, the case was remanded to the original adjudicating authority for fresh adjudication. On such remand, the value was re-determined to $4.96 per liter under Rule 5 of Customs Valuation Rules, 2007. Aggrieved by such order of remand, the appellant filed appeal before the appellate authority on the ground that Adjudicating Authority is not taking proper action for ascertaining the facts for higher unit price of the contemporaneous import nor the details of NIDB data relied upon by the department is brought on record even in the impugned order by the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) and justifies the order. 4. Considering the submissions, we find that this is case of repeated remands therefore it seems that the original authority has not purposely followed the directions of the appellate authority leading to unnecessary litigation to the party. We find that no order of the proper officer has been passed within 15 days of assessing the Bills of Entry as the same was not accepted by the party and the release of goods procured under protest. Also, there is no order on record indicating the Rule 12 of Customs Valuation Rules, 2007 has been applied after rejecting the transaction value on the basis of enquiry and a reasoned order indicating that the materials were rejectable and on what ground alone t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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