2001 (12) TMI 755

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..... REPRESENTED BY : Shri V.S. Nankani, Advocate, for the Appellant. Shri M.H. Shaikh, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - These three stay applications are taken up for disposal in these three appeals by this common order since the applicant as a proprietor of 3 different firms has filed these appeals against the similar issues decided by the Commissioner of Customs, .....

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..... he relied upon documents inasmuch as the quantity and the quality of the products under dispute also prima facie did not match. 3. The ld. departmental representative submitted that the discrepancies in the relied upon documents are curable defects and the matter could be got cured. As regards the differences in the documents placed in the paper book, the ld. DR pointed out that the correct .....

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..... med the value as proposed in the notices. We cannot appreciate at this prima facie stage the confirmation of mis-declaration of values and penal consequences and duty liability arrived at on the grounds as pointed out to us. We find that the orders impugned before us do not conform to the law relied upon by the Supreme Court or rules of valuation to be determined under the Valuation Rules. We find .....

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