2017 (8) TMI 1026

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....mit. 2. The question of law urged by the Revenue is : Whether in the circumstances of the case the CESTAT's interpretation of the orders appealed against is correct having regard to their expressed terms? 3. The assessee had imported - through three bills of entries quantities of imported stock lot of synthetic knitted fabric at a declared value of USD 1.30 per kg. The Assistant Commis....

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....tion value under Section 14 of the Act ibid. Therefore the enhancement of value is set aside and also other consequences". In the circumstances when the assessee sought for refund of the differential amounts paid during the pendency of proceedings, the Customs authorities rejected the application contending that two orders made by the Commissioner had merely set aside the penalty. Unfortunately, t....

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....hanical and mindless manner in which the CESTAT has rejected the appeal presented before it is a matter of some concern to this Court. The CESTAT was constituted precisely for the purposes of lightening the burden of the higher judiciary which existed prior to its composition. It cannot view itself mechanically as a body which has an optional jurisdiction or one which chooses not to go into the su....