2003 (5) TMI 396

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....proceed to dictate our order. 2. The first mistake referred to in paragraph 6 in each of the applications (all being commonly worded) is that the Tribunal has not taken into account the contents of clause (d) to the proviso under sub-rule (2) of Rule 4 of the Customs Valuation Rules, 1988. The representative of the applicant points out that the Tribunal has specifically considered in paragraph 15 of its order, the submissions made by the departmental representative and refused to accept it on the ground that this is a new case now sought to be made and this clause was not at all in the notice issued to the party or in the Commissioner's order. The departmental representative seeks to contend that the documents on the basis of which ....

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....ed or referred to in the notices that were issued as being relied upon by the department. The Commissioner in his order however refers to both these documents. We cannot do better in dealing with the ground of this appeal than reproducing the Interim Order No. CII/710-13/02, WZB of 21-2-2002 and communicated to both sides : "1. At the commencement of the hearing yesterday Mr. A. Chopra, the departmental representative handed over to the bench a folder containing various documents. None of these documents is signed or attested by anyone and each is a photocopy. Apart from the document which are on record such as copies of statement, these papers include what appears to be a document making legal propositions; copies of invoices and a....