https://www.taxtmi.com/caselaws?id=268760 An appeal against a Customs assessment order passed at Nhava Sheva lies before the jurisdictional Commissioner (Appeals), Nhava Sheva, and not only before Commissioner (Appeals), New Delhi. Because the earlier appellate view proceeded on an incorrect jurisdictional understanding, the matter was remanded for fresh adjudication on merits with an opportunity of personal hearing, while other issues were kept open. On the SVB-related import issue, no 1% extra duty deposit was required in the circumstances, and a P.D. bond alone was sufficient. en-us Thu, 26 Feb 2015 00:00:00 +0530 Thu, 09 Feb 2017 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268760 An appeal against a Customs assessment order passed at Nhava Sheva lies before the jurisdictional Commissioner (Appeals), Nhava Sheva, and not only before Commissioner (Appeals), New Delhi. Because the earlier appellate view proceeded on an incorrect jurisdictional understanding, the matter was remanded for fresh adjudication on merits with an opportunity of personal hearing, while other issues were kept open. On the SVB-related import issue, no 1% extra duty deposit was required in the circumstances, and a P.D. bond alone was sufficient. Case-Laws Customs Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268760