TaxTMI 
TaxTMI 
1996 (3) TMI 139
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....e appeals preferred by the appellant. In view of the order we are proposing to make herein, it is not really necessary to state the facts in detail. Suffice it to mention that the appellant imported in September/October, 1991 certain goods declared as disperse dyes blue/red. There were two consignments. They were declared to be of China origin but the appellant did not file the requisite details a....
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....ine of Rupees two lacs and imposed a penalty of Rupees one lac. In respect of the other consignment, similar orders were passed but redemption fine was fixed at Rupees four lacs and penalty was fixed at Rs. 1.25 lacs. In the appeals preferred by the appellant, a number of questions were raised which need not be adverted to at this stage. The appellant inter alia relied upon an order of the Collect....
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....er : "The appellants have relied upon the order passed by the CC (Prev.) Bombay in their own case. In the case decided by the CC (Prev.) in his Order No. 2/94, dated 14-1-1994 on the facts and circumstances of the case before him, the charges of mis-declaration regarding the true identity and country of origin of the goods imported had not been established. In so far as the valuation was concerne....
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....hich has accordingly become final and that even if it is not binding upon the Tribunal, the findings recorded therein cannot be said to be not relevant. It would have been a different matter, Sri Salve contends, if the Tribunal had looked into the Bombay Collector's order and disagreed with the findings recorded or the value determined, as the case may be. 2.We cannot say that the submission of S....