9911796707
TMI Blog1983 (1) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... ll, President; D.N. Lal, Member (Tech.) and Smt. V.S. Rama Devi, Member (Jud.)]. - This revision petition has been transferred to us by the Central Board of Excise Customs and is being treated as an appeal in view of fresh provisions contained in section 131-B of the Customs Act, 1962. This appeal is directed against the order of the Appellate Collector of Customs Bombay; dated 30th January, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Deputy Collector of Customs was challenged before the Appellate Collector of Customs who passed the impugned order. Before further proceeding with his arguments, the learned Counsel for the appellant was asked to satisfy us how his clients can wriggle out of the statement made by their counsel, Shri Narayan, before the Deputy Collector of Customs on 14-1-1980. Before the said Deputy Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice price ..... 5. An accredited representative of the appellant appeared before the Deputy Collector of Customs. He was no less a person than an Advocate. Shri Narayan had clearly stated about the nature of the goods and the price thereof. It is a statement which admits of no ambiguity. The learned Counsel for the appellant has contended that this statement does not correctly depict the mind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch no other meaning or interpretation can be placed. 6. It was put to Shri Dholakia whether Shri Narayan, Advocate, had given any affidavit before the Deputy Collector of Customs or before the Appellate Collector of Customs that his statement had been wrongly recorded and that he had some other meaning to represent. The reply is in the negative. No affidavit has been placed on record, nor any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he merits of other grounds, which were argued before the Collector. In other words, we uphold the order of the Deputy Collector, which was confirmed by the Collector in the first appeal. 9. As the statement of Shri Narayan, Advocate, has clinched the whole issue, we do not consider that any other ground or argument will merit to outweigh the same. 10. This appeal has thus no force and is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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