1992 (10) TMI 91

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..... nal Collector of Customs who considered the licence angle and passed an order that there was a misdeclaration of the value and directed confiscation of the goods. The petitioner in W.P. No. 16145/92 challenged the said orders in W.P. Nos. 11943 and 11944 of 1992 and this Court passed an order on 27-8-1992 imposing certain conditions for the release of the goods and directing the petitioner to file .....

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..... and the prayer is for the issue of a mandamus with respect to bill of entry bearing No. 16708 dated 18-5-1992. 3. Learned counsel for the petitioners contends that out of the two orders passed earlier, later order passed by the Additional Collector of Customs was a nullity and the first order would prevail. According to learned counsel, assessments shall be made on the basis of the value arrived .....

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..... ntend that the earlier order will stand and the later order is a nullity. Admittedly, the petitioners preferred appeals before the Tribunal challenging the correctness of the orders of the Appellate Authority. It is open to the petitioners to raise all available contentions before the Tribunal and it is for the Tribunal to consider such contentions and pass appropriate orders in accordance with la .....

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