Custom, Excise & Service Tax Tribunal
Commissioner Of Customs, Chennai vs Esjaypee Impex Private Ltd on 8 November, 2010
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No.C/S/154/10 & C/208/10
[Arising out of Order-in-Appeal No.C.Cus.No.78/2010 dt. 12.1.2010 passed by the Commissioner of Customs (Appeals), Chennai]
For approval and signature:
Honble Ms. JYOTI BALASUNDARAM, Vice-President
Honble Dr. CHITTARANJAN SATAPATHY, Technical Member
1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? :
2. Whether it should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? :
3. Whether the Members wish to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
Commissioner of Customs, Chennai
Appellant/s
Versus
Esjaypee Impex Private Ltd.
Respondent/s
Appearance :
Shri C.Rangaraju, SDR Shri S.Murugappan, Advocate For the Appellant/s For the Respondent/s CORAM:
Honble Ms. Jyoti Balasundaram, Vice-President Honble Dr. Chittaranjan Satapathy, Technical Member Date of hearing : 8.11.2010 Date of decision : 8.11.2010 Final Order No.____________ Per Jyoti Balasundaram For reasons recorded herein below, we dismiss the application for stay of operation of the order of the Commissioner (Appeals) and proceed to hear and decide the appeal at this stage itself with the consent of both sides.
2. The Commissioner (Appeals) set aside the order of the adjudicating authority enhancing the value of goods imported by the assessees and remanded the case for issue of proper speaking order with a direction to cite the relied upon documents if at all followed for enhancement, within the ambit of Valuation Rules and after extending a reasonable opportunity of hearing to the assessees. This order has been challenged on the ground that the Commissioner (Appeals) has no power to remand after the amendment to Section 128A (3) of the Customs Act.
3. We hold that there is no warrant to interfere with the impugned order and hence uphold the same and we remit the case for issue of proper speaking order as per the guidelines set out in the impugned order of the Commissioner (Appeals).
4. The appeal is therefore allowed by way of remand.
(Dictated and pronounced in open court)
(Dr. CHITTARANJAN SATAPATHY) (JYOTI BALASUNDARAM)
TECHNICAL MEMBER VICE-PRESIDENT
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