Commissioner Of Customs, Central ... vs M/S. Best International

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. Appeal No. C/87865, 87866/2014-Mum In C/CO-91127, 91126/2014-Mum (Arising out of Order-in-Original No. Commr/Adj/Cus-13/2013-14 dt. 19.3.2014 passed by the Commissioner of Central Excise & Service Tax Goa )

For approval and signature:

Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. P.S.Pruthi, Member (Technical)

============================================================

1. Whether Press Reporters may be allowed to see : No 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 : No CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether Their Lordships wish to see the fair copy : Seen of the Order?

4. Whether Order is to be circulated to the Departmental : Yes authorities?

=============================================================

Commissioner of Customs, Central Excise & Service Tax, Goa.

:

Appellant

VS

M/s. Best International :

Respondent

Appearance

Shri M.K. Sarangi, Jt. Commr. (A.R.) for Appellant

Shri D.H. Nadkarni, Advocate for respondent

CORAM:

Mr. M.V. Ravindran, Member (Judicial) Mr. P.S.Pruthi, Member (Technical)

Date of hearing : 03/07/2015 Date of decision : 03/07/2015

ORDER NO.

Per : M.V. Ravindran

By this common order we dispose of the appeals filed by the revenue as well as the assessee against the impugned order numbers Commr/Adj/Cus-13/2013-14 dated 19.3.2014. It was brought to our notice that appeal No. C/88606/2014 and C/88608/2014 are not listed today despite direction given by the bench on 8 April 2015. We find it so. We called for the records of these 2 appeals and take them up for disposal by this common order as these appeals are filed by the assessee. The assessee has also filed cross objections against the appeals filed by the revenue they are also disposed of by this common order.

2. Heard both sides and perused the records. On perusal of the records, we find that the issue that is raised in these appeals is regarding the valuation of the goods imported. The revenue authorities have rejected the transaction value as declared and sought to enhance the value, while it is a case of the appellant that value declared by them is of contemporaneous imports of similar goods. It was brought to our notice that identical issue in the case of Mark International was remanded back by final order number A/110/15/CB dated 6/1/2105. On perusal of said order which was produced before us, we find it so and note that the matter is remanded back the lower authorities to consider the issue as per the directions given in final order number A/1406/14/CSTB/C- I dated 01/09/2014.

3. In view of the foregoing, we allow the appeals filed by the revenue and the assessee, by way of remand to the lower authorities with a direction to come to a conclusion after following the principles of natural justice and keeping in mind the directions of the Tribunal in final Order No. A/1406/14 dated 1/9/2014. It is made clear that all the issues are kept open for agitating before the lower authorities. Cross objections filed are also disposed of.

(Pronounced in court)

(P.S.Pruthi) Member (Technical)

(M.V. Ravindran) Member (Judicial)

Sm

??

??

??

??

3