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1996 (3) TMI 139 - SUPREME COURTWhether Tribunal's opinion 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 was correct? Held that:- It is true 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. In this view of the matter and without expressing any opinion 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.
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