Appeal remanded for fresh review of 1% handling charges in customs duty under CIF contract

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....The HC disposed of the appeal by remanding the matter to the Commissioner (Appeals) for fresh consideration of the respondent's grounds against the Adjudicating Authority's order dated 26.02.2019, which upheld the inclusion of 1% handling charges in the assessable value for customs duty under a CIF contract. The respondent was granted liberty to file an appeal challenging that order. The Commissioner (Appeals) was directed to reassess the refund claim for excess customs duty paid, particularly regarding the 1% handling charges paid by self-assessment, in light of applicable Supreme Court precedents. The Tribunal's earlier order was set aside as it lacked the benefit of the subsequent Adjudicating Authority's order. The remand ensures adherence to principles of fair adjudication and proper examination of documentary evidence before determining the refund entitlement.....