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2014 (8) TMI 911 - AT - CustomsRestoration of Appeal - Importation of computer bags - Plea to recall Tribunal order on the ground that valuation issue was not addressed - Held that:- Court had examined the bag produced before us in the course of appeal hearing on 03.04.2013 in great detail. That was visible as computer bag to the nacked eye with different features therein including safety cushion to accommodate a laptop which is a delicate instrument being (electronic goods) with memory needing cushion for its resting. Order was passed upon physical examination holding the bag produced before us was computer bag. On the basis of material components, compartments available in the bag and its capability to accommodate laptop computer inside, that enabled us to come to the conclusion that the goods presented for physical verification was computer bag. But that was mis-declared as school bag. Mis-declaration of the description of goods resulted in fraud against Revenue. Once fraud surfaced, the imports did not call for any consideration for further relief to the appellant on valuation. The bag presented during hearing of this application was altogether different from the bag produced during appeal hearing. The facts and evidence recorded in the appeal order passed is conclusive proof of the pleadings made by both sides and evidence adduced in the bar. Present application is in disguise a review application and Tribunal having no power of review in absence of statutory conferment thereof, that is liable to the dismissed - Decided against assessee.
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