TaxTMI 
TaxTMI 
2017 (7) TMI 122
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....utory appeal, filed by the Revenue. 1.1. By virtue of the impugned judgment and order, the Revenue's appeal has been allowed and the Order-in-original and the Order-in-appeal have been set aside. The Tribunal has remanded the matter to the Original Authority to examine the issue afresh, in the light of the findings contained in their order and to proceed to determine the issue. 1.2. Furthermore, the Original Authority has also been directed to take into consideration the outcome of the investigation proceedings initiated by the Directorate of Revenue Intelligence (in short, the 'DRI'), while proceeding with the issue at hand. 2. Ms.Hemalatha, learned counsel appearing for the respondents/Revenue has taken a preliminary object....
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.... was, brought to the notice of the Tribunal by the authorised representative of the respondents/Revenue, while the proceedings were pending before it. 4.1. We may also note that this fact stands adverted to, in paragraph 7 of the impugned judgment. 5. In the instant case, the record shows that the parties are at lis with regard to the valuation of the subject goods. The Writ Petitioner had imported, at the relevant point in time, raw materials and finished goods, such as, label materials, plastic/paper, self-adhesive tape, jumper, printing ink etc., from its holding company, i.e., 3M, USA and its associates and subsidiaries (hereafter referred to as 'foreign supplier'). 6. Given this background, the issue pertaining to the impact....
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....passed would not take cover instances of suppression or misdeclaration, effected in the invoice value; which, according to the said stipulation, would be dealt with appropriately under the extant provisions of law. 6.6. The Writ Petitioner was also put to notice that, if, there was any change in the method of invoicing, or the terms of the relationship obtaining between itself and the supplier, or any other material fact, which would affect the valuation of goods under the 2007 Valuation Rules read with Section 14(1) of the 1962 Act, the importer or its concerned assessing group, would be obliged to inform SVB immediately, about such fact or circumstance, so as to enable a review of the decision in force. In such an eventuality, the review....
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....d by this conclusion reached in the second review order, and accordingly, took a decision to prefer an appeal, (after complying with the internal mechanism put in place, for that purpose), with the Commissioner of Customs (Appeals) [in short 'Commissioner (Appeals)']. 9.1. The Commissioner (Appeals), however, vide order dated 30.08.2013 dismissed the appeal of the respondents/Revenue. In other words, it sustained the view taken in the second review order dated 04.02.2011. 9.2. The respondents/Revenue, being aggrieved by the decision arrived at by the Commissioner (Appeals), preferred, as indicated above, a statutory appeal, with the Tribunal. The Tribunal via the impugned judgment and order has reversed the view taken by the Commi....
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....ons of Section 130-E(b) of the 1962 Act, the remedy, if any, which is available to the Writ Petitioner, would only be by way of an appeal before the Supreme Court. 14. Qua the issue, as to whether, the remand directions go beyond the scope of appeal, we can only say that, since, there is an appeal remedy available, this is an aspect, which can be agitated in the appeal, if any, filed by the Writ Petitioner. These are not matters, which go to the root of the jurisdiction of the Tribunal. The Tribunal, being an authority, which is empowered to deal with the issues, of both, fact and law, the error, if any, can be corrected by way of an appeal remedy. 15. For this purpose, we may only note the following observations of the Supreme Court in t....
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....correctly but it has no jurisdiction to entertain a claim for reinstatement or damages for wrongful dismissal, and it will exceed its jurisdiction if it makes an order in such terms, for it has no legal power to give any decision whatsoever on those matters. A tribunal may lack jurisdiction if it is improperly constituted, or if it fails to observe certain essential preliminaries to the inquiry. But it does not exceed its jurisdiction by basing its decision upon an incorrect determination of any question that it is empowered or required (i.e.) had jurisdiction to determine. The strength of this theory of jurisdiction lies in its logical consistency..... The characteristic attribute of judicial act or decision is that it binds, whether it ....