Suresh Industries Vs. Collector of Customs - Court Judgment

Excerpt:

.....that this issue also be remanded back to the lower authority for determination and for de novo adjudication ordered in the revenue appeals are still pending before the lower authority.4. shri sudharsan, ld. d.r. appearing of the revenue had no objection for remanding the matter for reconsideration of the valuation aspect also by the lower authority in the remand proceedings vide final order no. 278-279/97 against the very same order of the collector (appeals).4. we have considered the facts and submissions made by both sides and therefore order that this appeal of the appellants also be allowed by way of remand for read-judication by lower authority and the matter loading of the valuation from $ 800 to 14000 (sic) [1400] is also therefore set aside and the matter is remanded back for de novo adjudication. appeal allowed by way of remand.

Judgment:

1. Present appeal has been filed by the importer against the Order No.C3/Addl./16/94 dated 7.2.95 passed by the Collector of Customs (Appeals), Chennai.

2. By this order, the Collector (Appeals) had upheld loading in the valuation of Camphor consignment declared by the Importer from US $ 800 to $ 1400. The Collector had however come to a finding in the very same order that Camphor under import was not consumer goods and therefore set aside the order of the lower authority of confiscation Under Section 111(d) of the Customs Act, 1962. The present appeal is as regards valuation and loading resorted to confirmed the Collector (Appeals).

3. We have heard Shri S. venkatachalam, Ld. Counsel for the Appellants who brought to our attention the Tribunal's Final Order No. 278 and 279/97 dated 27.1.97 by which a Bench of this Tribunal against the same order of the Collector (Appeals) had allowed the appeal of the Revenue as regards consumer goods set aside the orders Under Rule 111(d) of the Customs Act, 1962 and remanded the matter to the lower authority for readjudication. We, therefore, feel that this issue also be remanded back to the lower authority for determination and for de novo adjudication ordered in the Revenue appeals are still pending before the lower authority.

4. Shri Sudharsan, Ld. D.R. appearing of the Revenue had no objection for remanding the matter for reconsideration of the valuation aspect also by the lower authority in the remand proceedings vide Final Order No. 278-279/97 against the very same order of the Collector (Appeals).

4. We have considered the facts and submissions made by both sides and therefore order that this appeal of the Appellants also be allowed by way of remand for read-judication by lower authority and the matter loading of the valuation from $ 800 to 14000 (sic) [1400] is also therefore set aside and the matter is remanded back for de novo adjudication. Appeal allowed by way of remand.