https://www.taxtmi.com/caselaws?id=448690 CESTAT Chennai set aside the Commissioner (Appeals) remand order for violating statutory provisions under Section 128A(3)(b) of the Customs Act. The appellate authority improperly remanded the matter back to revenue without considering the appellant's cross objection regarding customs valuation under Rule 3(3)(b) of Customs Valuation Rules, 2007. The tribunal held that the Commissioner (Appeals) should have conducted necessary enquiry and passed appropriate orders on merits rather than remanding. The matter was directed back to Commissioner (Appeals) for fresh disposal after hearing both parties. Appeal was partially allowed. en-us Tue, 23 Jan 2024 00:00:00 +0530 Sat, 27 Jan 2024 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448690 CESTAT Chennai set aside the Commissioner (Appeals) remand order for violating statutory provisions under Section 128A(3)(b) of the Customs Act. The appellate authority improperly remanded the matter back to revenue without considering the appellant's cross objection regarding customs valuation under Rule 3(3)(b) of Customs Valuation Rules, 2007. The tribunal held that the Commissioner (Appeals) should have conducted necessary enquiry and passed appropriate orders on merits rather than remanding. The matter was directed back to Commissioner (Appeals) for fresh disposal after hearing both parties. Appeal was partially allowed. Case-Laws Customs Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448690