https://www.taxtmi.com/caselaws?id=40721 An Assistant Collector of Customs must act in conformity with a binding appellate remand order; where the appellate direction requires reassessment under Section 14(1)(b) of the Customs Act, a contrary reliance on Section 14(1)(a) is without jurisdiction. A finding of suppression of facts cannot be used to defeat the applicable limitation period unless supported by the record; an unsupported suppression allegation is unjustified. The operative effect is that reassessment must follow the appellate authority's directions on valuation, and inconsistent orders are liable to be treated as illegal and unenforceable. en-us Wed, 16 Jul 1975 00:00:00 +0530 Thu, 13 May 2010 17:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40721 An Assistant Collector of Customs must act in conformity with a binding appellate remand order; where the appellate direction requires reassessment under Section 14(1)(b) of the Customs Act, a contrary reliance on Section 14(1)(a) is without jurisdiction. A finding of suppression of facts cannot be used to defeat the applicable limitation period unless supported by the record; an unsupported suppression allegation is unjustified. The operative effect is that reassessment must follow the appellate authority's directions on valuation, and inconsistent orders are liable to be treated as illegal and unenforceable. Case-Laws Customs Wed, 16 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40721