2008 (8) TMI 180

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.... Shri K.S. Venkatagiri, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeals filed by the Revenue can be finally disposed of at this stage. Accordingly, after dismissing the stay applications, we proceed to deal with the appeals. 2. The respondents had imported certain goods in 1995 and....

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....oth the Bills of Entry were finally assessed in terms of an order of this Tribunal regarding valuation, but without re-classification as claimed by the assessee. The original authority took the stand that the provisional assessments were only to be finalized from the valuation angle and that this had been done in terms of the Tribunal's order. Aggrieved by these proceedings of the original authori....

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....connection, the appellant has cited case law also. Learned JDR has reiterated the grounds of the appeals. The learned Counsel for the respondents submits that this is purely a case of finalization of provisional assessments and, therefore, in the remanded proceedings, the original authority is liable to undertake fresh examination of all aspects of assessment including classification of the goods.....