9911796707
TMI Blog2018 (3) TMI 1677X X X X Extracts X X X X X X X X Extracts X X X X ..... to comply, with that description for purpose other than assessment of duty has not been examined by either of the two lower authorities; neither has the lack been agitated in the grounds of appeal which has almost entirely dealt with the override of the Foreign Trade Policy vis-a-vis Indo- Nepal Treaty - there is no reason to delve beyond the grounds of appeal. Appeal dismissed - decided against Revenue. - APPEAL NO: C/107 & 108/2012 - FO/A/76782-76783/2018 - Dated:- 14-3-2018 - Shri P K Choudhary, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri DK Achariya, Special Counsel for appellant Shri Ravi Raghavan, Advocate for respondents ORDER Per: C J Mathew This appeal of Revenue disputes th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncluding that of the present respondent, M/s Hanuman Marbles, were dropped by the original authority relying on this acceptance. Aggrieved by this, and upon directions of the competent reviewing authority, appeal was filed before the first appellate authority which reiterated the earlier appellate order leading to the present appeal. 3. In the impugned order, the first appellate authority, after reproducing the appellate order which had been followed by the lower authority, held that Now, in the Revenue appeal, the Commissioner Customs (Prev) has pointed out that the Additional Commissioner who is the adjudicating authority here has solely relied on the Order-in Appeal of the Commissioner (Appeals), Patna, which he says appears to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate remedies against orders of the original and appellate authorities, does not provide for a further review of a review carried out by the competent authority. In tax matters, a certain finality is essential to avoid the potential for chaos. According to us, the first appellate authority has stated the correct legal position. There can be no ground of appeal which can sustain against such a finding. 5. The appeal, now before us, and as contended before the first appellate authority, appears to stem from a dissatisfaction with the deviation from the direction of the Commissioner of Customs that the assessment of polished marble slab imported from Nepal should, in the event of not being in conformity with the threshold prescribed in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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