SHREEJI OVERSEAS (INDIA) PVT. LTD Vs. CC

JUDGEMENT

(1.) THIS appeal has been filed by the appellant against OIA No. 226/2011/cus/Commr(A)/KDL, dt.15.09.2011 passed by Commissioner (Appeals) Kandla at Ahmedabad.

(2.) SHRI Hardik Modh (Advocate) appearing on behalf of the appellant argued that first appellate authority under Order dt.15.09.2011 has remanded the case back to the adjudicating authority in view of his observations in Para 8.2, 8.3 & 8.4 of the OIA dt.15.09.2011 It was his case that first appellate authority has made certain observations which are beyond the concept of Section 22(1)(c) of Customs Act, 1962, as appellant has taken all necessary precautions to avoid deterioration/damage to the imported cargo stored in the warehouse. It was also brought to the notice of the Bench that adjudicating authority in remand proceedings ordered by Commissioner (Appeals) has again decided the case against the appellant against which an appeal is lying with the first appellate authority.

(3.) HEARD both sides and perused the case records. The issue involved in the present proceedings is whether abatement in value under Section 22 of Customs Act, 1962 is admissible to the appellant or not. The provisions contained in Section 22(1)(c) of the Customs Act, 1962 are reproduced below: -