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2017 (7) TMI 1114

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..... certain possible mistake on the part of CHA while dealing with import/export of the consignment - Commissioner (Appeals) misdirected himself in the final order portion by remanding the case for causing an additional enquiry against the CHA instead of giving a clear ruling on the correctness or otherwise of duty demand. The Commissioner (Appeals) is directed to decide the appeal of the responden .....

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..... taking dated 11-9-2010 was also filed by the respondent with the Customs giving details of invoices which covered the goods for such concession. The dispute in the present appeal is with reference to timing equipments which were covered by the said undertaking. The Original Authority examined the issue and held that respondent was not eligible for the said concession and confirmed a demand of S .....

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..... ppeal against the original order, though reference is made to certain possible mistake on the part of CHA while dealing with import/export of the consignment. The Commissioner (Appeals) misdirected himself in the final order portion by remanding the case for causing an additional enquiry against the CHA instead of giving a clear ruling on the correctness or otherwise of duty demand. At this stage, .....

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