https://www.taxtmi.com/caselaws?id=751065 CESTAT Mumbai held that the first appellate authority exceeded its remand jurisdiction by directing the proper officer to add 5% royalty to assessable value of precipitated calcium carbonate imports between related persons. The court found that without a show cause notice under section 28 of Customs Act, 1962, the imports remained provisional pending Special Valuation Branch finalization under section 18. The Deputy Commissioner's advisory opinion created no grievance warranting appellate remedy before assessment completion. The appeal was premature as no final assessment order existed to challenge. The impugned order was set aside and matter remanded to first appellate authority for disposal according to Customs Act scheme. en-us Thu, 04 Apr 2024 00:00:00 +0530 Sat, 06 Apr 2024 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751065 CESTAT Mumbai held that the first appellate authority exceeded its remand jurisdiction by directing the proper officer to add 5% royalty to assessable value of precipitated calcium carbonate imports between related persons. The court found that without a show cause notice under section 28 of Customs Act, 1962, the imports remained provisional pending Special Valuation Branch finalization under section 18. The Deputy Commissioner's advisory opinion created no grievance warranting appellate remedy before assessment completion. The appeal was premature as no final assessment order existed to challenge. The impugned order was set aside and matter remanded to first appellate authority for disposal according to Customs Act scheme. Case-Laws Customs Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751065