2017 (12) TMI 730

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....ed the materials placed on record including the counter affidavit filed by the second respondent and the rejoinder filed by the petitioner. 2. The dispute in this case lies in narrow compass and it is sufficient to refer to the following facts to consider as to what would be the relief the petitioner would be entitled to in this writ petition. 3. The petitioner is a company incorporated in the year 2000 as subsidiary of M/s. Caterpillar Commercial SA, Belgium. They are engaged in the manufacture of construction and mining equipments, diesel and natural gas engine, natural gas turbines and diesel-electric locomotives. The petitioner imports raw materials, components and spare parts from their group companies abroad for use in the manuf....

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....hat the petitioner succeeded before the LAA and an order was passed on 13.06.2013 in their favour accepting the value declared by the petitioner. 7.Though the Department filed a review petition under Section 129D(2) of the said Act before the Commissioner of Customs (Imports), vide order dated 03.9.2013, the Department was directed to file an application before the Commissioner (Appeals) under Section 129(D) of the said Act, pursuant to which, the Department namely the second respondent filed an appeal before the first respondent on 05.9.2013. 8. The Appellate Authority found that LAA has not gone into the aspect with regard to the impact of Rule 10(1)(c) of the Valuation Rules, 2007 and therefore, the matter requires re-examination a....