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of <h1>Appeal upheld on duty levy, valuation remanded; High Court allows unfit goods' domestic use on duty payment</h1> <h3>INTERNATIONAL IMPEX BUREAU Versus COMMISSIONER OF CUSTOMS, KANDLA</h3> The appeal was disposed of, upholding duty levy based on the Supreme Court's directive, while remanding the valuation issue for a reasoned decision by the ... Duty liability not contested at appropriate stage - Effect - Demand Issues:Appeal against decision of Collector of Central Excise and Customs regarding duty on fabrics and refund claim.Analysis:1. The appellant set up a unit in Kandla Free Trade Zone for weaving and printing of fabrics, importing yarn and exporting manufactured fabrics. Customs demanded duty on imported goods, leading to litigation and confiscation in 1976.2. Gujarat High Court set aside confiscation order, allowing domestic use of unfit goods on payment of duty. Supreme Court upheld the release of goods, directing payment in installments.3. Appellant challenged application of 1982 amendment to Central Excise Act retroactively, arguing against duty levy. Court rejected the argument citing Supreme Court's order.4. The Court found lack of reasoning in valuation of goods demanded for duty. The matter was remanded to the adjudicating authority for proper valuation with a reasoned order.5. Despite various judgments cited, Court emphasized the binding nature of the Supreme Court's order in the appellant's case, rendering other judgments unnecessary for consideration.6. The appeal was disposed of, upholding duty levy based on Supreme Court's directive, while remanding the valuation issue for a reasoned decision by the adjudicating authority.
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