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TMI Blog2024 (8) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... Non-Ferrous Trading [ 2018 (12) TMI 738 - SUPREME COURT ] would be applicable since the matter was decided in terms of this judgment. The Commissioner (Appeals), however, without any examination of facts and law has merely held that the matter stands covered by the judgment of the Supreme Court in Sanjivani Non-Ferrous Trading. The matter would, therefore, have to be remanded to the Assessing Officer to pass a fresh speaking order. The order dated 31.01.2020 passed by the Commissioner (Appeals), therefore, cannot be sustained and is set aside - Petition disposed off by way of remand. - MR. DILIP GUPTA, PRESIDENT AND MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri S.K. Rahman, Authorized Representative of the Department Shri K. Krishnamohan Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent before the Commissioner (Appeals) who by order dated 31.01.2020, dismissed the appeal. 5. This appeal has been filed by the department to assail the order dated 31.01.2020 passed by the Commissioner (Appeals). 6. The respondent, as noticed above, had filed 56 Bills of Entry from September 2016 to June 2017 regarding import of aluminium scrap. The Assessing Officer doubted the value declared by the importer in the Bills of Entry. The value proposed by the Assessing Officer was accepted by the respondent in the letters submitted to the Apprising Officer in respect of each of the Bills of Entry. One such letter submitted by the respondent in respect of Bill of Entry dated 17.06.2017 is reproduced below: To, The Deputy Commissioner of Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y provisions of Section 17(5) of the Customs Act, 1962 within 30 days of communication of this order. 8. Pursuant to the remand order, the Deputy Commissioner decided the issue by order dated 07.03.2019 in only one paragraph namely, paragraph number 8, which is reproduced below: DISCUSSION FINDINGS: 8. I have carefully gone through the case records including the submissions made during the course of personal hearing. I find that the issue has attained finality in terms of Hon ble Supreme Court judgment dated 10.12.2018 passed in the importer s own case. I find that the issue involved and facts of the instant case are identical to the case decided by Hon ble Supreme Court vide judgment dated 10.12.2018 and respectfully following the Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot override the provision of Valuation Rules and accordingly following the above decision of the Hon ble CESTAT and the Hon ble Supreme Court of India, I do find any reason for accepting/allowing the appeal of the department. 15. In view of the above discussion, I do not find any infirmity in the impugned order, hence the same is upheld and the appeal filed by revenue is rejected. (emphasis supplied) 11. Shri S.K. Rahman, learned authorized representative appearing for the department submitted that though the Commissioner (Appeals) by order dated 31.08.2017 had remanded the matter to adjudicating authority for passing a speaking order dealing with all the grounds for enhancement of the value, but the Assessing Officer by order dated 07.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined at length the decision of the Supreme Court in Sanjivani Non-Ferrous Trading. 16. Thus, while passing the fresh order, the Assessing Officer shall take into consideration the principles laid down by this bench in Century Metal Recycling. 17. The order dated 31.01.2020 passed by the Commissioner (Appeals), therefore, cannot be sustained and is set aside. The Assessing Officer shall pass a fresh speaking order in the light of the decision of the Tribunal in Customs Appeal No. 51976 of 2019 (Commissioner of Customs (Preventive) vs. Century Metal Recycling Pvt. Ltd.) preferably within a period of three months from the date the order is filed before him. As the matter has been remanded, the Cross-Objection filed by CMR Nikkei India Pvt. Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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