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TMI Blog2015 (12) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 assessment orders passed by Nhava Sheva, Customs. In the peculiar circumstances of the case where the view of DGOV are considered by all reviewing authorities, we would request DGOV to direct the Adjudicating A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nced by 5% in terms of the provisions of Rule 10(1) of the Customs Valuation Rules, 2007. As a measure of convenient administration and uniformity in practice, CBEC Circular No.1/98-Cus. dt. 1.1.1998 provided that the Special Valuation Branches which investigate transactions involving related parties would be located only at 4 Custom Houses i.e. at Chennai, Calcutta, Delhi and Mumbai. Any decision taken in a particular case in any of these four major Custom Houses is required to be followed by all other Customs formations. Another Circular No. 29/2012-Cus. dt. 7.12.2012 stated that The work relating to review, appeal and other legal matters arising out of cases investigated and orders passed by the proper officer in SVBs shall continue to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that in the assessment order made by SVB Delhi, an appeal was filed and the matter has been remanded to the Adjudicating Authority in Delhi. According to him, the Adjudicating Authority is not deciding the matter in view of the present litigation in Mumbai. The Ld. Counsel stated that since that the period of earlier SVB order passed in Delhi had expired and the review Order is pending, and the earlier SVB Order passed in 2011 is also remanded to the adjudicating authority in de novo adjudication, they wrote to the Deputy Commissioner of Customs, Nhava Sheva that 1% EDD should not be insisted beyond the period of 4 months from the date of filing data for renewal of SVB order which was submitted on 7.8.2014. Reliance was placed on Circul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeals. 7. In the peculiar circumstances of the case where the view of DGOV are considered by all reviewing authorities, we would request DGOV to direct the Adjudicating Authority in Delhi to decide the case expeditiously in the interest of justice as well as in the interest of Revenue. Only after the case is decided by SVB Delhi, will the Commissioner (Appeals) Nhava Sheva be able to take a view. 8. Further, we direct that no additional EDD will be payable by the appellant. Only a PD bond will be required to be submitted by them. This is as per the clear instructions of the Board in Circular No. 11/2001(Supra) as well as Mumbai High Court order in the case of E.I. DuPont India Pvt. Ltd. (Supra). 9. In the end we order (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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