1999 (7) TMI 236 - Commissioner - Customs

Summary

The Commissioner of Customs (Appeals), Chennai rejected the department's appeal seeking remand of a case for de novo consideration due to fresh evidence of misdeclaration and undervaluation. The original order only related to the requirement of a license for importation, not misdeclaration or undervaluation. The Commissioner stated that a fresh Show Cause Notice should be issued for consideration of these issues. The appeal was rejected.