2009 (9) TMI 785

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..... present appeal challenges an order of the Commissioner (Appeals) vide which he remanded the decision communicated by the Assistant Commissioner of Customs House, Kakinada, under letters No. 121/2007-Cus., dated 2-3-2007 and NS No. 121/2007 dated 3-3-2007. The appeal challenges the impugned order on the ground that (i) the Commissioner (Appeals) had no power of remand and (ii) the impugned order ap .....

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..... 2 (the Act) reads as follows :- "SECTION 16. Date for determination of rate of duty and tariff valuation of export goods. - The rate of duty and tariff valuation, if any, applicable to any export of goods, shall be the rate and valuation in force, - (a) in the case of goods entered for export under Section 50, on the date on which the proper officer makes an order permitting clearance and loadin .....

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