9911796707
TMI Blog1996 (3) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... inion on the merits of the case, aside the order of the Tribunal under appeal herein and remit the matter to the Tribunal for a fresh disposal of the appeal in accordance with law and in the light of the observations contained herein. - 6121-22 of 1995 - - - Dated:- 27-3-1996 - B.P. Jeewan Reddy and S. Saghir Ahmed, JJ. [Order]. - These appeals are preferred against the judgment of Customs, Excise and Gold (Control) Appellate Tribunal dismissing the appeals preferred by the appellant. In view of the order we are proposing to make herein, it is not really necessary to state the facts in detail. Suffice it to mention that the appellant imported in September/October, 1991 certain goods declared as disperse dyes blue/red. There were t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e adjudication order passed by the Bombay Collector, the value was determined at U.S. $ 3.4 per kg. which is far below the value determined by the Collector of Customs, Madras. It was also pointed out that on number of questions, the Bombay Collector has accepted the case of the appellant. The Tribunal opined that so far as valuation was concerned, the Bombay Collector's order is not relevant inasmuch as he merely went by a concession made by the counsel for the importer. Regarding other aspects dealt with in the said order, no opinion was expressed. Para 15 which deals with the said question reads as under : "The appellants have relied upon the order passed by the CC (Prev.) Bombay in their own case. In the case decided by the CC (Prev.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue that the Tribunal has to decide the matter in accordance with law and that it is certainly not bound by the order of the Collector. At the same time, it appears appropriate that the Tribunal looks into the order of the Bombay Collector and say whether it agrees with or disagrees with the findings recorded. 3.In this view of the matter and without expressing any opinion on the merits of the case, we set aside the order of the Tribunal under appeal herein and remit the matter to the Tribunal for a fresh disposal of the appeal in accordance with law and in the light of the observations contained herein. 4.The appeals are accordingly allowed. There shall be no order as to costs. 5.Counsel for the appellant says that pending these appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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