1987 (6) TMI 216

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...., for the Respondent. [Order per : K. Gopal Hegde, Member (J)].  - The revision application filed before the Government of India against the order bearing No. S/49-64/82L, dated 29-6-1982 passed by the Appellate Collector of Customs, Bombay statutorily stood transferred to the Tribunal for being heard as an appeal. 2. The undisputed facts are that the Dy. Collector by his order dated....

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.... Krishnamurthy vehemently contended that the appeal before the Appellate Collector was against the quantum of fine. But then the Appellate Collector did not consider that aspect of the case. Shri Krishnamurthy urged that the goods imported at the relevant time were canalised item. The canalising agency had supplied the goods at the rate of Rs. 345 per kg. If that price be taken into consideration ....

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....llector had allowed redemption he was duty bound under law to determine the market price of the imported goods. The order of the Dy. Collector nowhere indicates as to the market price of the imported goods at the relevant time. Even though a contention had been taken before the Appellate Collector he did not consider that aspect of the case. Thus, there is hardly any evidence as to the market pric....