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<h1>Appellate Tribunal allows new evidence in Customs appeal, remands for fresh decision on vehicle import entitlement</h1> The Appellate Tribunal CEGAT, Mumbai allowed additional evidence of a contract of employment. The Commissioner of Customs, Goa's decision was set aside, ... EXIM Policy - Import of cars - Exemption - Baggage - Confiscation - Penalty The Appellate Tribunal CEGAT, Mumbai allowed the application for additional evidence of a contract of employment to be brought on record. The Commissioner of Customs, Goa's decision was set aside, and the appeal was remanded for a fresh decision on the appellant's entitlement to import vehicles under Public Notice No. 3 (RE-2000)/1997-2002. The Commissioner was directed to re-examine the issue of valuation of the vehicle and provide the appellant with a reasonable opportunity to be heard.
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