2005 (8) TMI 425

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....ni, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  Vide Final Order No. C-II/3247-48/2003/WZB/dt. 9-12-2003 in Appeal Nos. C/534 & 535/96-Bom., the Tribunal upheld confiscation of 'Video Magnetic Tapes in Hubs' under Section 113 of the Customs Act, 1962 for overvaluation of the export goods in the Shipping Bill, with option to redeem the same, reduced the p....

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....or the Bench to peruse the records and consider the argument of both sides and then pass the order. It is not open to either side to file any application after the conclusion of the hearing and before the pronouncement of the order. If applications were permitted to be filed after hearing on an appeal is concluded, there would be no finality to any proceedings and the smooth functioning of the Tri....