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TMI Blog2018 (8) TMI 1528X X X X Extracts X X X X X X X X Extracts X X X X ..... have the effect of that earlier order having been accepted by Department. The lower appellate authority has arrived at a well analysed and reasoned decision as to the correctness of the Country of Origin declared by the importers - appeal dismissed - decided against Revenue. - Appeal No. C/42588/2017 - Final Order No. 41760/2018 - Dated:- 6-6-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P Dinesha, Member (Judicial) Shri A. Cletus, ADC (AR) for the Appellant Shri N. Viswanathan, Advocate for the Respondent. ORDER Per Shri Madhu Mohan Damodhar, Brief facts of the case are that M/s. City Office Equipments, the respondents herein, had imported 108 units of Old and Used Multifunction Print Copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other wastes in terms of Rule 3(23) of Part D of Schedule III of the Hazardous Wastes Rules, ordered confiscation of the impugned goods and re-export the same at the cost of the importer, on the payment of fine of ₹ 3,46,000/- for the limited purpose of re-export. Penalty of ₹ 1 lakh was also imposed on the importer under Section 112(a) ibid. In appeal, the Commissioner (Appeals), vide the impugned order dated 05.09.2017, has held that the Country of Origin of the goods, mentioned as CHINA in the certificate issued by Sharjah Chamber of Commerce and Industry, UAE, is not disputed in the chartered engineer s report otherwise, and, hence, there is no reason to doubt the genuineness of the certificate, and also placing relianc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods for violation of Hazardous Wastes Rules was incorrect. For this reason, the Commissioner (Appeals) order is legal and does not call for interference. 5. Heard both sides. 6. Learned Advocate is correct in his assertion that the Department, not having appealed against the first order of Commissioner (Appeals) dated 05.04.2017, the adjudicating authority in de novo adjudication, was legally bound to follow only the remand directions and not go beyond that. As a corollary, the Revenue also cannot now raise any appeal to this forum on issues which had been decided in the first order of Commissioner (Appeals), but not appealed against. Such non-appeal will have the effect of that earlier order having been accepted by Department. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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