2009 (9) TMI 785

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent. ORDER The present appeal challenges an order of the Commissioner (Appeals) vide which he remanded the decision communicated by the Assistant Commissioner of Customs House, Kakinada, under letters No. 121/2007-Cus., dated 2-3-2007 and NS No. 121/2007 dated 3-3-2007. The appeal challenges the impugned order on the ground that (i) the Commissioner (Appeals) had no power of re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp;The Section 16 of the Customs Act, 1962 (the Act) reads as follows :- "SECTION 16. Date for determination of rate of duty and tariff valuation of export goods. - The rate of duty and tariff valuation, if any, applicable to any export of goods, shall be the rate and valuation in force, - (a) in the case of goods entered for export under Section 50, on the date on which the proper officer m....