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TMI Blog2015 (6) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... he orders passed by the adjudicating authority, which will be given due consideration when the orders are examined by Commissioner of Customs for review or acceptance of the orders under Section 129D of the Customs Act. Therefore, we hold that Commissioner (Appeals), Nhava Sheva is the appropriate authority to hear the appeals against assessment orders passed by Nhava Sheva, Customs. - no additional EDD will be payable by the appellant. Only a PD bond will be required to be submitted by them. - Decided in favour of assessee. - Appeal No. C/1245/12, 85805, 88257/14, 85463 to 85473/15 - - - Dated:- 22-5-2015 - Hon ble Mr. P.S. Pruthi, Member (Technical) And Hon ble Mr. Ramesh Nair, Member (Judicial),JJ. For the Appellant : Shri R. Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s arising out of cases investigated and orders passed by the proper officer in SVBs shall continue to be handled by the jurisdictional Commissioner of Customs. Directorate General of Valuation will provide its views on the orders passed by the proper officer to the jurisdictional Commissioner of Customs, which will be given due consideration, when the orders are examined by Commissioner of Customs for review or acceptance under Section 129D of the Customs Act,1962 . 2.2. In terms of the enhancement in value by Special Valuation Branch, New Delhi, the Bills of Entry filed by the appellant at JNCH, Nhava Sheva, Mumbai were assessed finally after enhancing the declared value by 5% as per order of Dy. Commissioner (SVB) on the lines of decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order passed by Customs at JNCH will lie to the jurisdictional Commissioner (Appeals) Nhava Sheva. The Board Circular No. 29/2012, in fact, supports this view and states that the work relating to appeal etc. will continue to be handled by the jurisdictional Commissioner of Customs. For the sake of uniformity, the circular also states that Director General Valuation will provide its views on the orders passed by the adjudicating authority, which will be given due consideration when the orders are examined by Commissioner of Customs for review or acceptance of the orders under Section 129D of the Customs Act. Therefore, we hold that Commissioner (Appeals), Nhava Sheva is the appropriate authority to hear the appeals against assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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