https://www.taxtmi.com/caselaws?id=750748 CBIC monetary-limit instructions bind departmental officers, but they do not control the Tribunal where the statutory scheme requires a different course. In reassessment matters under the Customs Act, where the importer had accepted the enhanced value in writing, Section 128A(3)(b)(ii) required the Commissioner (Appeals) to remand the case for fresh adjudication rather than finally setting aside the reassessment without giving the department a proper opportunity. The preliminary objection based on the monetary-limit instruction was therefore rejected, and the departmental appeals were directed to proceed on merits. en-us Thu, 21 Mar 2024 00:00:00 +0530 Thu, 28 Mar 2024 20:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750748 CBIC monetary-limit instructions bind departmental officers, but they do not control the Tribunal where the statutory scheme requires a different course. In reassessment matters under the Customs Act, where the importer had accepted the enhanced value in writing, Section 128A(3)(b)(ii) required the Commissioner (Appeals) to remand the case for fresh adjudication rather than finally setting aside the reassessment without giving the department a proper opportunity. The preliminary objection based on the monetary-limit instruction was therefore rejected, and the departmental appeals were directed to proceed on merits. Case-Laws Customs Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750748