Case Law Details
Vedanta Ltd Vs Commissioner of Customs (Export) (CESTAT Kolkata)
It is the settled position of law that not following the order of the Hon’ble High Court or the Hon’ble Apex Court would amount to mistake/error which is rectifiable under the provisions of Section 154 of the Customs Act, 1962. It is strange that in the second round and in the impugned order, the First Appellate Authority has ignored its own earlier order which has attained finality and thereby sustained a tangential order of lower authority.
Further, as claimed by the appellant the provisional assessments have remained as provisional only, which are required to be assessed finally and hence, we are of the clear view that the impugned order has to be set aside with a direction to the lower authority to finalise the assessments adhering to the guidelines of the Hon’ble Apex Court in the case of Gangadhar Narsingdas Aggarwal
FULL TEXT OF THE CESTAT KOLKATA ORDER
This appeal has been filed by the appellant against the impugned Order-in-Appeal No. Kol/Cus(Port)/SS/132/2016 dated 13.05.2016 passed by Commissioner of Customs, Kolkata, whereby the appeal filed by the appellant has been rejected.
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