2016 (3) TMI 62

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.... SHRI P.K. CHOUDHARY, JUDICIAL MEMBER For the Petitioner : Shri R. Parthasarathy, Advocate For the Respondent : Shri K. Veerabadra Reddy, AC (AR) ORDER PER R.PERIASAMI Miscellaneous applications are filed by the appellant for stay of operation of orders and the disposal of the appeals. 2. The Ld. Advocate appearing for the appellants submits that in the case of valuation of impor....

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....he value. Ld. Advocate submits that after investigation all the future imported cars are assessed provisionally pending SVB finalization for the period May 2011 to till date. He also submits that they have already paid 1% EDD for the period May to June 2013 for Rs. 106.62 Crores. He further submits that the Commissioners order finalized the assessment enhancing the value for the period 2006 to 31/....

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....ores u/s.129A and the appeal was filed on 9.10.15. We find that the Commissioner's order confirming the demand under section 28 is related to the period 2006 to 2010 whereas the pending SVB provisional assessment ordered for the period May 2011 till date. Ordering 1% EDD for future imports is with reference to pendency of appeal before Tribunal. Therefore there is no justification or any valid gro....