https://www.taxtmi.com/caselaws?id=106289 A review or revenue appeal under Section 129D(1) of the Customs Act, 1962 is not maintainable where the earlier Tribunal order has already set aside the original adjudication and remanded the matter for fresh decision. In that situation, no subsisting adjudication order remains in force for review, and the review process cannot proceed on the basis of a non-existent order. The objection that the remand order was not properly considered went to the root of maintainability. The proceeding was therefore rejected at the threshold, and no merits determination was made on the valuation dispute for drawback. en-us Thu, 02 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 15:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106289 A review or revenue appeal under Section 129D(1) of the Customs Act, 1962 is not maintainable where the earlier Tribunal order has already set aside the original adjudication and remanded the matter for fresh decision. In that situation, no subsisting adjudication order remains in force for review, and the review process cannot proceed on the basis of a non-existent order. The objection that the remand order was not properly considered went to the root of maintainability. The proceeding was therefore rejected at the threshold, and no merits determination was made on the valuation dispute for drawback. Case-Laws Customs Thu, 02 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106289