2001 (6) TMI 494 - Customs

Extract:
.......en to both sides. 5. emsp In view of our findings, we set aside the order and remand the matter back to the Original Authority to redetermine the value of Prime Standard Sheets, Off-cuts and damaged goods separately and thereafter decide the other issues of liability to confiscation, penalty etc. 6. emsp Appeal allowed as Remand in the above terms.