COMMISSIONER OF CUSTOMS, MANGALORE Vs. KUSHALCHAND & CO.

JUDGEMENT

(1.) The Respondent/Assessee herein had purchased certain duty free import Authorisations issued against export of biscuits and particulars thereof are as under:

(2.) On remand, the Commissioner again took the same view viz. "Cocoa Powder" was not covered under the term 'Flour' and, therefore, the Assessee was not entitled to the benefit of the Notification in question. The Assessee again challenged this order before the Tribunal. One of the contentions raised by the Assessee was that since the Tribunal had already decided the issue on merits vide its earlier order dated 29 -12 -2009 and the remand was only limited, it was not permissible for the Commissioner to go into the main issue all over again and take a view which is contrary to the view taken by the Tribunal. This contention was upheld by the Tribunal and on that basis the order of the Commissioner is set aside.

(3.) After hearing the learned Counsel for the parties, we are of the view that the approach of the Tribunal, in the aforesaid circumstances, is however unblemished and does not call for any interference. For this purpose, we may reproduce the operative portion of the order dated 29 -12 -2009 passed by the Tribunal in the first round by remitting the case back to the Commissioner on limited aspect which reads as under: