Order Date: 26 August 2022

Facts-

• The Appellant, M/s V.K. Impex had imported Cut Orchid Flowers in various varieties and colours and filed Bills of Entry before the jurisdictional Customs authorities, for release of the same.
• The Department entertained a view that the flowers were undervalued. Since the fresh flowers were perishable in nature, the appellant had deposited the extra duty demanded by the Department and cleared the consignment.
• In this case, the proper officer did not pass any speaking order in respect of the clearance of the consignments in terms of Section 17 of the Customs Act, 1962. Upon payment of the duty on the basis of Kachcha Bills of Entry, the appellants had filed the appeals before the learned Commissioner (Appeals).
• Commissioner (Appeals) held that the Department had sufficient reason to reject the declared value, however, vide the impugned orders, the cases of the appellants were remanded to the adjudicating authority for observing the principles of natural justice.
• The appellants contended that remand should not be limited to the specific issue but should be the open one keeping all issues open for consideration by the lower authority.

Issue-

• Whether the issue decided by authority is proper and justified?

Order-

• The Tribunal observed that there is force in the submissions of the appellants that the scope of deciding the issue on merits by learned Commissioner (Appeals) is not proper and justified. Thus, the Tribunal considered the view that the paragraph 11 in the impugned order, wherein the learned Commissioner (Appeals) has decided the merits of the case should be set aside. 
• Since the matter has been remanded by the learned Commissioner (Appeals) to the adjudicating authority for deciding certain issues afresh, in the view that while considering the overall merits of the case, the original authority should also examine the issue dealt with by the learned Commissioner (Appeals) in the impugned orders.
• Therefore, instead of remanding the matter, limited to specific issues, it is an open remand for deciding all the issues involved in these appeals.
• The Tribunal held that all the appeals are allowed by way of remand to the original authority.