2001 (12) TMI 722 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the application for additional evidence of a contract of employment to be brought on record. The Commissioner of Customs, Goa's decision was set aside, and the appeal was remanded for a fresh decision on the appellant's entitlement to import vehicles under Public Notice No. 3 (RE-2000)/1997-2002. The Commissioner was directed to re-examine the issue of valuation of the vehicle and provide the appellant with a reasonable opportunity to be heard.