https://www.taxtmi.com/caselaws?id=215728 The Tribunal allowed the appeal by remanding the case to the Commissioner (Appeals) for a decision on the correct calculation of C.V. duty on imported goods. Emphasizing the limitations on the power of remand by the Commissioner under Section 128 of the Customs Act, the Tribunal aimed to prevent a repetitive cycle of remands and ensure a fair resolution. The discrepancy in duty calculation and recorded value of the consignment prompted the Tribunal to intervene and grant the respondent a reasonable opportunity for a hearing, ultimately leading to a just outcome. en-us Thu, 19 Jul 2012 00:00:00 +0530 Thu, 16 Aug 2012 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215728 The Tribunal allowed the appeal by remanding the case to the Commissioner (Appeals) for a decision on the correct calculation of C.V. duty on imported goods. Emphasizing the limitations on the power of remand by the Commissioner under Section 128 of the Customs Act, the Tribunal aimed to prevent a repetitive cycle of remands and ensure a fair resolution. The discrepancy in duty calculation and recorded value of the consignment prompted the Tribunal to intervene and grant the respondent a reasonable opportunity for a hearing, ultimately leading to a just outcome. Case-Laws Customs Thu, 19 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215728