2006 (1) TMI 512

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.... JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from OIO No. 60/2001 dated 28-2-2001 on de novo consideration. The Tribunal, by Final Order No. 1915/99 dated 29-7-1999, directed the original authority to take into consideration the additional evidence produced by the appellant to show that the Mumbai Customs had accepted the declared value of US $ ....

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....;The main grievance of the learned Counsel is that the Revenue cannot improve their case by adopting a fresh valuation by citing fresh evidence in the adjudication order and enhancing the value to US $ 1125 per MT. It was not the subject matter of earlier adjudication order and not in terms of the remand order. Therefore, it was contended that when there was contemporaneous import of the same good....

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....vidence by relying on a piece of evidence, which was neither in the earlier adjudication order nor before the Tribunal when the matter was remanded for de novo. We have seen the remand order and we find that the Tribunal clearly indicated to the adjudicating authority to only consider the evidence of US $ 800 per MT which was the value of similar goods imported at Mumbai Customs at the same time a....