1996 (7) TMI 156

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....ing of the value of the consigned goods disclosed by such persons. The learned Advocate for the Customs Authority only prays that liberty may be given to the Customs Authority to initiate proceeding against the concerned persons if something is brought to the notice of the authorities regarding under invoicing of the value of the goods which were imported to this country. The learned Advocate for the Customs Authority also produced an instruction received by him from the Assistant Collector of Customs, Group-III Calcutta from which it appears that the assessment of umbrella panels consignments in group is done provisionally upon execution of P.D. Bond by the parties who are obtaining orders from this Court or from any other appropriate Cour....

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....toms) nor any order of the Division Bench setting aside the decision rendered in 1993 (65) E.L.T. 363 (Cal.). At the same time the submission of Mr. Kapoor that attempts were made by the Customs Authority to find out as to whether really under invoicing of valuation of the consigned goods was made by the persons who were bringing these goods from the foreign countries and nothing could be found against he persons concerned could not be disputed by the learned Counsel for the Customs Authority. Considering the submission of the learned Counsel for the parties and in view of the fact that in more than 1000 cases similar orders have been passed in the similar situation and considering the instructions produced by the learned Counsel for the Cu....