1997 (7) TMI 151

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....eclared value of Rs. 5,08,58,131.05 CIF Calcutta was alleged to be grossly under-valued by the authority. The port of shipment of the goods as evident from the bills of entry was Rotterdam. 2. Acting on information that the value of the goods was under-invoiced and that benefit of Notification 203/92-Cus. is not available to the goods inasmuch as the original licence holder - VSP has availed of....

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....bunal that material was produced by the respondents/sole proprietor challenging confiscation and penalty. In the facts and circumstances of the case, we are satisfied that the course adopted by the Tribunal of permitting respondents to adduce evidence before it for the first time and then in proceeding to decide the case on merits on that basis was not correct. If the Tribunal was of the view that....