2013 (9) TMI 1037 - HC - Customs

Jurisdiction for assessment - Tribunal vide impugned order reported in 2009 (10) TMI 480 - CESTAT, BANGALORE held that Assistant Commissioner or Deputy Commissioner of Customs, Chennai is not competent to determine value of goods imported through ICD, Bangalore - Appellant sought direction to Appellate Authority to decide matter afresh in view of order passed by Tribunal on merits in accordance with law and uninfluenced by observations made therein - Respondent has no objection for making such observations - Therefore Appellate Authority to dispose of appeal on merits in accordance with law.

Summary

The High Court of Karnataka directed the First Appellate Authority to decide the matter afresh in accordance with law, based on the order passed by the Customs, Excise and Service Tax Appellate Tribunal, without being influenced by previous observations. The appeal is disposed of, and all contentions of the parties are kept open. The First Appellate Authority is instructed to issue a fresh notice for the hearing.