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2019 (9) TMI 1451 - HC - CustomsValidity of remand of the matter to the original Assessing Authority for sharing the basis for reassessment with the Petitioner/Importer - HELD THAT - The Petitioner s submission that the Tribunal could not have remanded the matter to the original Assessing Authority, has no merit. The reasons for the said remand are found in the impugned order extracted hereinabove. The assessment had to be done in accordance with Section 14 of the Customs Act read with the Customs Valuation Rules and the reasons for the same were not forthcoming from the order passed by the original Assessing Authority. The matter could not have been left at large and since the original order was not found to be in accordance with law, the Tribunal rightly remanded the matter to the original Assessing Authority for carrying out the assessment after sharing the basis for the same with the Petitioner. There are no observations on the merits of the case and matter shall be examined by the original Assessing Authority on its own merits and in accordance with law - Appeal dismissed.
Issues:
Assessment based on Customs Valuation Rules - Remand by Tribunal to original Assessing Authority for sharing basis of reassessment with importer - Tribunal's authority to remand matter. Analysis: The High Court addressed the appeal challenging the order passed by the CESTAT, which remanded the matter to the original Assessing Authority for reassessment. The Tribunal's decision was based on the Customs Valuation Rules, emphasizing the necessity to reject the transaction value for cogent reasons before determining the assessable value. The Tribunal highlighted that acceptance of an enhanced value does not waive the requirement to satisfy Section 14 of the Customs Act and the Customs Valuation Rules for reassessment. The Court noted that, despite importer's admission, the Revenue must meet the statutory requirements before enhancing valuation. The Tribunal's decision to remand the matter was justified to ensure compliance with the legal provisions. The Court rejected the petitioner's argument that the Tribunal had no authority to remand the matter to the original Assessing Authority. The Court upheld the Tribunal's decision, emphasizing the need for assessment in accordance with the Customs Act and Valuation Rules. The Court clarified that the original order lacked legal compliance, justifying the Tribunal's remand for reassessment with proper basis sharing. The Court affirmed that the Tribunal's action was appropriate in ensuring compliance with legal requirements. In conclusion, the Court dismissed the appeal, stating that no substantial question of law arose. The Court emphasized that the original Assessing Authority would reexamine the matter on its merits and in accordance with the law. The judgment underscored the importance of adherence to legal provisions in customs valuation assessments and upheld the Tribunal's decision to remand the matter for proper reassessment.
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