1989 (9) TMI 101

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....ter called `the Act') against the order of the Customs, Excise and Gold (Control) Appellate Tribunal rejecting the appeal, preferred by the appellant. There was a search of the premises of the appellant in which documents were recovered from the premises of the appellant. The effects of those documents have been examined and considered by the Tribunal in its order at pages 6 & 7 of the paper-book.....

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.... the appellant urged before us that in view of Section 14 of the Customs Act, 1962 and in view of the telex message produced by the appellant indicating that the value was US $ 553.40, the Tribunal was in error in proceeding on the basis that the value should be US $ 627.27. As mentioned hereinbefore, voluminous evidence were before the Tribunal, and it noted the circumstances under which the evid....