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Issues: Whether the appeal should be remanded so that the importer may exercise the option under Rule 6A of the Customs Valuation Rules, 1988 to adopt Rule 7 or Rule 7A, and whether the Commissioner (Appeals)' findings should otherwise remain undisturbed.
Analysis: The dispute concerned valuation of imported goods under the Customs Valuation Rules, 1988. The valuation scheme required recourse to Rules 4, 5 and 6 before moving to Rule 7, and thereafter to Rule 7A where applicable. The appellant sought an open remand only for the purpose of exercising the statutory option under Rule 6A, and the departmental representative raised no objection to that course. The tribunal therefore treated the request as confined to permitting the appellant to avail the option provided by the rules, while leaving the earlier factual and legal findings otherwise intact.
Conclusion: The appeal was allowed to the limited extent of remand, and the appellant was permitted to exercise the option under Rule 6A to proceed under Rule 7 or Rule 7A with the approval of the Proper Officer; the remaining findings were confirmed.
Final Conclusion: The matter was sent back for limited reconsideration on the valuation option, without disturbing the unchallenged conclusions.
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