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TMI Blog2014 (11) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, the orders passed by both the lower authorities are set aside as being non- speaking and incorrect in law and are directed to await the outcome of the decision of the Hon’ble Apex Court in the matter before initiating any final action. - Decided in favour of Revenue - C/1248/2012-Mum and Cross Objection No. C/CO/91039/2013-Mum - Final Order Nos. A/1727-1728/2014-WZB/C-I(CSTB) - Dated:- 20-11-2014 - Shri P.R. Chandrasekharan, Member (T) and Ramesh Nair, Member (J) Shri T. Vishwanathan, Advocate, for the Appellant. Shri S. Nathan, Addl. Commr. (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - Revenue is in appeal against the Order-in-Appeal No. GOA/CUS/GSK/131-132/2012, dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs duty under Tariff Item 9801.00 as project imports and the quantum of value of offshore services contract to be added to the declared value of the equipments under Rule 9(1)(b)(iv) of the Customs Valuation Rules, 1988. Appeal Nos. C/519/2000 and C/520/2000 : 52. For the reasons we have already recorded while considering Appeal No. C/601/2000, we agree with the view taken by the Commissioner that the imports relating to SPM system are to be treated as Project Import under 9801.00 entitling concessional rate of duty. The direction given by the Commissioner to the Assistant Commissioner for further investigation is vacated. The Assistant Commissioner will proceed to finalize the provisional assessments on the above basis. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only. The first prayer of the Revenue that the Order-in-Original passed by the Assistant Commissioner may be set aside as not being in accordance with the provisions of law , is allowed. Impugned order set aside. This same relief, has been prayed for by the Appellant RGPPL, which also stands allowed. Both sides are granted liberty to determine future course of action, in accordance with the decision taken by Member (Customs) on 18-3-2011 . Revenue is in appeal against the said decision as being non-speaking and incorrect in law. 4. After hearing both the sides and going through the records, we are of the considered view that in view of the Hon ble Supreme Court s directive while admitting the civil appeal, status quo is requir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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