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of <h1>Appeal allowed due to failure to communicate order, subsequent orders invalidated. Importation case involving undervalued car.</h1> <h3>MEHER CHAND Versus COLLECTOR OF CUSTOMS, NEW DELHI</h3> MEHER CHAND Versus COLLECTOR OF CUSTOMS, NEW DELHI - 1997 (93) E.L.T. 183 (Tribunal) The Appellate Tribunal CEGAT, New Delhi, allowed the appeal as the order passed by the Deputy Collector was not communicated to the appellant, rendering subsequent orders invalid. The Assistant Collector's order and the Collector (Appeals) order were set aside. The appellant imported a second-hand Mercedes car and undervalued it, leading to confiscation and redemption fine.
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