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TMI Blog2018 (11) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant: Shri S. Sunil (Advocate) For Respondent: Shri G. Jha (AR) ORDER Per: Ramesh Nair These miscellaneous applications seeking rectification of mistake in the final order dated 13.05.2015 passed in Customs appeal No. C/108-109/2007 filed by the applicant. The issue on merit involved in the appeal was the valuation of imported goods namely, Phenol. The assessing authority has enhance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asoning was given why the said price was not applicable. The Hon'ble Tribunal also ignored this fact and did not give any finding which is very vital for deciding the core issue. He submits that Rule 5 of Customs Valuation Rules was not followed which prescribes that when more than one contemporaneous prices are available and lowest of the said prices is to be adopted, if the said rule could have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f of the Revenue strongly supports the order passed by this Tribunal and submitted that considering all the facts available on record, this Tribunal has come to the conclusion that the order of the First Appellate Authority is correct and legal. Accordingly, order does not suffer from any infirmity or error, hence no rectification is required. 4. We have carefully considered the submissions made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minary objection raised by the Revenue regarding the limitation, we find that undisputedly the appellant after passing the final order by the Tribunal approached to Hon'ble Supreme Court as statutory remedy by filing a Civil Appeal. However, on realizing that there is an error in the order, they decide to file ROM before this Tribunal, accordingly, the civil appeal was withdrawn. In these circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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