2009 (5) TMI 657

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...., for the Respondent. [Order]. - The appellant filed this appeal against the order-in-appeal No. 22/2008/Misc/ACC (Dept) dated 28-2-2008 passed by the Commissioner of Customs (Appeals), Mumbai. 2. The appellant had imported a consignment under Bill of Entry No. 296221 dated 3-9-2001 which was cleared on payment of customs duty. 3. The appellant found there was a clerical erro....

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....resaid findings and to verify the documents for grant of refund claim. 5. During remand proceedings, before the Deputy Commissioner the appellants filed certain documents and after going through the documents the Deputy Commissioner granted the refund of the excess duty but the same was challenged before the Commissioner (Appeals) on the ground that the original authority erred in not expl....

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....alance sheets and profit and loss accounts, etc. I find that as indicated above, the lower authority has not considered the full facts before satisfying himself that duty was not passed on to others in this case. Accordingly, I allow the appeal with directions that the adjudicating officer shall pass a fresh order after hearing the appellant and verification of the facts stated above." 7. ....

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.... annulling the decision or order appealed against. 9. The ld. Counsel relied on Commissioner of Customs, Amritsar v. Enkay (India) Rubber Co. Pvt. Ltd., [2008 (224) E.L.T. 393 (P&H)] wherein it was held that once power of remand has been expressly taken away by the Finance Act, 2001, which came into operation w.e.f. 11-5-2001, the Commissioner (Appeals) is divested of power to remand the c....