2022 (4) TMI 377

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....cate - For the Respondent ORDER The appeal is filed by the Department against the order passed by Commissioner (Appeals) who remanded the matter to the adjudicating authority for de novo adjudication with specific directions. 2. Brief facts of the case are that the respondents had imported one consignment of goods declared as "Coumarine" vide Bill of Entry dated 22.06.2010. The goods were....

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....herein, the Commissioner (Appeals) after taking note of the decision of the Hon'ble Supreme Court in the case of Canon India Ltd. Vs Commissioner of Customs - 2021 (376) ELT 3 (SC) remanded the matter to the adjudicating authority which reads as under : "7. In view of the above discussions and Hon'ble Apex Court judgment in case of Canon India vs Commissioner of Customs, I remand the case....

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....ii) The remand order is not conclusion based on reasons. (iv) The remand order is inappropriate since it has been issued without going into the facts of the case and without ascertaining whether all the points have been covered in the Order-in-Original or not. 4. The Commissioner (Appeals) has remanded the matter back to the adjudicating authority which is beyond the scope of the condi....

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....has filed Review Petition which is pending before the Hon'ble Supreme Court. 6. After the pronouncement of the judgment in the case of Canon India Ltd. (supra), various Courts have taken decisions to decide the same in accordance with law either by a preliminary order or by the final order in the proceedings. Commissioner (Appeals) ought to have issued a final order and not ought to have remand....