https://www.taxtmi.com/caselaws?id=313469 CESTAT Mumbai dismissed an application for review under Section 129A/129B(2) of Customs Act 1962 regarding enhancement of imported goods value. The tribunal held that Section 129B(2) does not permit review of interim orders passed for referring matters to the President for larger bench constitution due to divergent tribunal views. Despite applicant's argument that no evidence showed agreement to assessed value and the case was distinguishable, the application was dismissed as the matter was referred to President solely to resolve disputes arising from contrary decisions. en-us Mon, 17 Oct 2022 00:00:00 +0530 Tue, 16 Apr 2024 20:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313469 CESTAT Mumbai dismissed an application for review under Section 129A/129B(2) of Customs Act 1962 regarding enhancement of imported goods value. The tribunal held that Section 129B(2) does not permit review of interim orders passed for referring matters to the President for larger bench constitution due to divergent tribunal views. Despite applicant's argument that no evidence showed agreement to assessed value and the case was distinguishable, the application was dismissed as the matter was referred to President solely to resolve disputes arising from contrary decisions. Case-Laws Customs Mon, 17 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313469