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TMI Blog2015 (1) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... e grounds of appeal and filed written submission. It was his case that the matter may be remanded to the adjudicating authority for finalising the provisional assessment. On a specific query from the bench, learned advocate could not explain as to what for remand is asked for. 3. Shri Alok Srivastava (AR) appearing on behalf of the Revenue argued that the issue of valuation of appellant's import has been finally decided by CESTAT under Order No. A/359/WZB/2004/C-1 and M/125/WZB/04/C-1 dated 10.03.2004 wherein it was held that transportation cost and insurance of the vessel brought for breaking is required to be included in the assessable value. He made the bench go through OIA dated 23.09.2013 and emphasised that first appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt of Gujarat. M/s. JMI, the predecessor of the appellant M/s. KCPL submitted Demand Draft of Rs. 68,87,343/- (in the amount of said Demand Draft the disputed amount of Rs. 13,33,792/- was also included) to the Customs department on 29.10.2010 and accordingly Customs department lifted the detention notice dated 19.10.2010. 23. I have also gone through the directions of Hon'ble High Court of Gujarat given while disposing the SCA No. 14182 of 2010 vide order dated 03.03.2011 and I find that Hon'ble High Court Gujarat has directed the Assistant Commissioner, Division Bhavnagar to finally adjudicate all issues raised by the appellant. The Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 19.06.2007 was passed in context to protective demand SCN dated 14.10.1999 and confirmed demand of Rs. 13,33,792/-. The importer filed appeal before Commissioner (Appeals) , who vide OIA No. 92/JMN/2007 dated 25.10.2007 observed that 'the matter was sub-judice before the Hon'ble High Court, pending for a decision. The impugned order is, therefore, set-aside as sub-judiced before the Hon'ble High Court of Gujarat.' However setting aside the OIO No. 05/Cus-Refund/2007-08 dated 19.06.2007 by the Commissioner (Appeals) does not entitle the importer for refund since the last judgment of the Appellate Authority on assessment of Bill of Entry i.e. CESTAT's order No. A/539/WZB/2004/C-1- M/125/ WZB/04/C-1 dated 10.03.2004 has upheld the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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