9911796707
TMI Blog2015 (9) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Appeal No.54498 of 2014, claiming following substantial questions of law:- "i) Whether in facts and circumstances of present case, the learned Tribunal was justified in staying the operation of the order passed by Commissioner of Central Excise (Appeals) Delhi III even though the appeal itself was not maintainable in its present form? ii) Whether the learned Tribunal was justified in passing the order of stay when the proper officer had failed to follow the provisions of law while assessing the value of the imported goods at a higher rate in ignorance with all settled principles of the Act and the Rules made thereunder and the CCE had passed a correct order?" 2. A few facts relevant for the decision of the controversy involved as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted consignment is allowed to be cleared only after the custom duty as assessed by custom authorities is paid even on the excess value as suggested by the Assistant Commissioner. The total custom duty liable to be paid on the basis of transaction value i.e. invoice price plus 1% loading would have been Rs. 1,03,88,096 but it was assessed by the Assistant Commissioner at Rs. 1,05,92,434/- and thus the appellant was forced to pay an additional custom duty of Rs. 204338.90. Similarly, some other bills of entries filed by the appellant for the period from 18.6.2013 to 23.11.2013 were subjected to similar treatment by the authorities and the appellant was forced to pay the custom duty in excess calculated on a value other than the normal trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll of entries accepting the declared value. 5. It was urged by the learned counsel for the appellant that there was no perversity or illegality in the order passed by the Commissioner (Appeals) while remanding the matter to the Assessing Officer. According to him, the Tribunal had erroneously stayed the operation of that order. 6. On the other hand, learned counsel for the revenue submitted that the Commissioner (Appeals) was remiss in directing reassessment of the bills of entries by accepting the declared value. According to him, the direction containing the words "accepting the declared value" could not be given as no special reasons had been given by the Commissioner (Appeals) for doing so. 7. We find force in the submissions of lear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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