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TMI Blog2015 (3) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... Any appeal against 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 appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The background of the case is that an investigation was conducted by Special Valuation Branch (SVB), New Custom House, New Delhi, regarding the nature of transactions between the supplier and the appellant. It was determined that the declared invoice value for the import of raw material and semi-finished goods from the related supplier on which royalty is paid from October, 2009 onwards is required to be enhanced 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, C.B.E. C. Circular No. 1/98-Cus., dated 1-1-1998 provided that the Special Valuation Branches which investigate transactions involving related parties would be located on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for condonation of delay was filed. Further, he dismissed the appeal stating that in terms of Board Circular No. 29/2012-Cus., dated 7-12-2012, all appeals and legal matters arising out of cases investigated shall continue to be handled by the jurisdictional Commissioner of Customs. He held that appeal can only be filed before the jurisdictional Commissioner (Appeals), New Delhi. 3. Heard both sides. 4. The Ld. Counsel stated 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 ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 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. The matter is therefore remanded to Commissioner (Appeals) Nhava Sheva for fresh adjudication after affording an opportunity of personal hearing to the appellant. All issues kept open including the issue of condonation of delay in filing of appeals. 7. In the peculiar circumstances of the case where the views 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 cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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