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TMI Blog1993 (2) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... 92 and arise out of the same common order. Since we propose to dispose of the appeals themselves on a short point with the consent of the parties, the stay petitions seeking stay of the operation of the impugned orders are dismissed pending disposal of the appeals today. 2. Miscellaneous petitions : Miscellaneous petitions filed for early hearing is also dismissed since the appeals are taken up for disposal. 3. Appeals : Shri J.P. Gregory, the learned SDR submitted that the issue relates to import of used Diesel engines from abroad. Proceedings were instituted by the authorities against the respective Respondents on charge that the import was not permissible under law and also the value declared by the importers was not correct in law a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter observing the principles of natural justice. The learned SDR submitted that the direction of the Collector (Appeals) that both the issues i.e. the one relating to valuation and the other relating to validity of the import should be decided by one authority viz. the Additional Collector is not correct in law. 3A. Shri Srinivasan, the learned Consultant appearing for petitioner M/s. Motor Image Automatives contended that while deciding the question relating to valuation of the goods, the lower authority has referred to Section 111(d) of the Customs Act, 1962 and therefore, by necessary implication, be deemed to have exonerated the importer on a change of 111(d) relating to confiscation of the goods and also imposition of redemption fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e two authorities pronouncing on the two different issues in the impugned order. We are of the view that in the facts and circumstances of the case, the Collector (Appeals) himself is competent to decide the issues relating to valuation as well as the legality of the import in accordance with law inasmuch as evidence relating to the twin issues were before it on record. Therefore in this view of the matter, we set aside the impugned orders without expressing any opinion on the merits of the issue and remand the matter to the Collector (Appeals) for deciding the twin issues i.e. the valuation and the legality of the import in accordance with law after affording the parties an opportunity of being heard. We make it clear that it is open to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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