2014 (12) TMI 814

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....s authorities. The assessing officer vide order dated 10/05/2013 held that the value of the goods imported by the appellant, should be enhanced on the basis of the contemporaneous value of identical goods (imported by independent buyers) under Rule 4 of the Customs Valuation Rules, 2007 and directed that all pending provisional assessment be finalised accordingly. The appellant preferred an appeal before the lower appellate authority who passed the impugned order dated 03/06/2014. In the said order the learned lower appellate authority concluded that, while taking the value of the identical goods, consideration should be given to the difference in commercial levels and quantities and accordingly, directed the adjudicating authority to re-de....

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....toms Act, 1962 came into force with effect from 06/08/2014. The said provisions are reproduced below:                    "SECTION 129E. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal. The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal,-     (i) under sub-section (1) of section 128 , unless the appellant has deposited seven and a half per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of customs lower in rank than the Commi....

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....it of 10% of the duty liability has to be made before an appeal against the order can be considered. In pursuance of the order of the appellate authority dated 03/06/2014, the value has to be re-determined taking into account the difference in the commercial levels between imports made by the appellant and identical imports made by others. On account of such re-determination, there may be liability to pay additional duty which has not been quantified and discharged. It is not the case of the appellant that in pursuance of the above order there would not be any differential duty liability. From a plain reading of the amended Section 129E of the Customs Act, 1962 to consider an appeal at the second appellate stage against an order of the lowe....