1992 (10) TMI 91

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.... of Customs fixing the value of the goods and another by the Additional Collector of Customs who considered the licence angle and passed an order that there was a misdeclaration of the value and directed confiscation of the goods. The petitioner in W.P. No. 16145/92 challenged the said orders in W.P. Nos. 11943 and 11944 of 1992 and this Court passed an order on 27-8-1992 imposing certain conditio....

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....he other writ petition W.P. No. 14927 of 1992, the facts are similar and the prayer is for the issue of a mandamus with respect to bill of entry bearing No. 16708 dated 18-5-1992. 3. Learned counsel for the petitioners contends that out of the two orders passed earlier, later order passed by the Additional Collector of Customs was a nullity and the first order would prevail. According to learne....

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....side by the Appellate Authority it is not open to the petitioners to contend that the earlier order will stand and the later order is a nullity. Admittedly, the petitioners preferred appeals before the Tribunal challenging the correctness of the orders of the Appellate Authority. It is open to the petitioners to raise all available contentions before the Tribunal and it is for the Tribunal to cons....