2008 (9) TMI 241 - AT - Customs

Revenue seek to bring on record the documents which were not relied upon by them at the time of filing of the appeal - respondents submit that the entire records were available all along and the revenue chose not to rely upon them, during the proceedings before lower authorities, hence the application should be rejected - hold that the reliance on and acceptability of these documents for arriving at a conclusion on the appeal, will be decided by the Bench, at the time of final hearing of the appeal

Summary

The Revenue filed an application to introduce additional documents in an appeal against Order-in-appeal No. GOA/Cus. /MP/60 & 61/2007. The documents were not relied upon earlier. The Tribunal granted permission to introduce the documents but will decide on their relevance during the final hearing of the appeal scheduled for 11-11-2008.