2002 (2) TMI 535 - AT - Customs

Appeal allowed: Appellants can choose Rule 7 or 7A with Proper Officer's permission. Commissioner's findings confirmed.

The appeal was allowed, granting the appellants the option to opt for Rule 7 or 7A with the Proper Officer's permission, while confirming the ... Option under Rule 6A of the Customs Valuation Rules, 1988 - application of Rule 7 or Rule 7A for determination of customs value - reversal of order of application of Rule 7 and Rule 7A with approval of the Proper Officer - open remand to enable exercise of statutory option - confirmation of findings of the Commissioner (Appeals)Option under Rule 6A of the Customs Valuation Rules, 1988 - application of Rule 7 or Rule 7A for determination of customs value - open remand to enable exercise of statutory option - Proper Officer's approval - Appellants permitted an open remand to exercise the option under Rule 6A to choose the order of application between Rule 7 and Rule 7A, subject to the permission of the Proper Officer. - HELD THAT: - The Tribunal considered the availability of the option under Rule 6A where value cannot be determined under Rules 4, 5 and 6, allowing importers to request that the usual order of applying Rule 7 and Rule 7A be reversed with the approval of the Proper Officer. The appellant sought an open remand to enable election between Rule 7 and Rule 7A. The Revenue raised no objection to an open remand in a communication from the Commissioner of Customs (Sea), Chennai. In view of the statutory choice afforded by Rule 6A and the respondent's non-objection, the appeal was allowed to the limited extent of remanding the matter so the appellants could exercise that option, with the requirement that any reversal of the order of application be made with the permission of the Proper Officer.Appeal allowed in part by way of open remand so the appellants may opt for Rule 7 or Rule 7A under Rule 6A, with the Proper Officer's permission.Confirmation of findings of the Commissioner (Appeals) - Findings and other observations of the Commissioner (Appeals) were not disturbed. - HELD THAT: - Aside from granting the limited relief of an open remand to permit the statutory option under Rule 6A, the Tribunal examined the record and expressly withheld any interference with the Commissioner (Appeals)'s conclusions. No grounds were accepted for upsetting those findings, and they were therefore confirmed.Findings of the Commissioner (Appeals) confirmed; no other interference was made.Final Conclusion: The appeal is allowed to the limited extent of remanding the matter for the appellants to exercise their option under Rule 6A to elect application of Rule 7 or Rule 7A with the Proper Officer's permission; all other findings of the Commissioner (Appeals) are confirmed. The appeal was made against Order-in-Appeal No. 328/2001, requesting an open remand to choose between Rule 7 or Rule 7A under Rule 6A of the Customs Valuation Rules, 1988. The appeal was allowed, granting the appellants the option to opt for Rule 7 or 7A with the Proper Officer's permission, while confirming the Commissioner's findings.