1983 (1) TMI 271 - AT - Customs

Summary

The appeal was filed by M/s. J.M. Baxi & Co. against the Orders of the Deputy Collector and the Appellate Collector of Customs, Bombay. The appeal sought a reduction in the penalty imposed by the Deputy Collector based on new evidence from Bombay Port Trust and surveyors. The Tribunal admitted the new evidence and set aside the previous Orders, directing the Deputy Collector to recompute the penalty.