COMMISSIONER OF CUSTOMS, LUDHIANA Vs. GOLDEN ENTERPRISES

JUDGEMENT

(1.) This is an appeal against the orders of the Customs Excise and Service Tax Appellate Tribunal dated 12.07.2016 and 18.04.2017.

(2.) By the order dated 12.07.2016, the Tribunal, inter-alia, in express terms, decided the valuation of the imported goods. The dispute between the parties is whether the goods that were imported were 'pressed distillate oil', as contended by the respondent/assessee, or whether they were 'base oil', as contended by the appellant. The Tribunal, in paragraph 11 stated: "Next we turn to the valuation of the imported goods." The Tribunal held that there was insufficient evidence to establish mis-declaration and consequently the determination of the value on the basis of the price of base oil was erroneous. The Tribunal observed that consequently there was no basis to disregard the declared value. In paragraph 12, the Tribunal expressly stated that there was no valid reason to reject the classification or valuation of imported goods.

(3.) The appellant had challenged that order by filing CUSAP No.2 of 2017 (O &M) which was disposed of by the