9911796707
TMI Blog1996 (4) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... ector of Customs, Bombay has filed this appeal against the Order-in-Appeal dated 31-7-1992 passed by Collector of Customs (Appeals), Bombay whereby the latter had allowed the appeal filed before him by M/s. K.B. Corporation who are respondents herein stating aside the Order-in-Original dated 4-6-1992 passed by the Assistant Collector of Customs Gr.2(B) and directing that the invoice value shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vital bearing on the question of valuation of the goods in question which evidence was in existence on the goods, all along, Shri Gujral strongly opposed the application pointing out that the original examination report recorded on the Bill of Entry did not indicate the name of the manufacturer. He contended that the Collector had only directed the filing of appeal against the impugned order-in-ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... latter s order. It was observed by the Court that the proposed exercise of revisional jurisdiction was on the basis of fresh material which was not on record before the Administrator. In State of U.P. v. Manbodhan Lal [AIR (1957) SC 912], which decision was followed by the High Court, it was held that additional evidence could not be permitted even in an appeal to enable one of the parties to remo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, call for any documents if it considers it necessary to meet the ends of justice. In the present case the stand of the respondents before the Assistant Collector was that the price of the goods in question was sought to be compared with that of goods manufactured by M/s. Union Carbide. The evidence sought to be taken on record relates to the marking on the bags in which the material was packed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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