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2017 (12) TMI 1458 - HC - Customs100% EOU - Benefit of N/N. 13/1981 dated 9th February, 1981 - Misdeclaration of imported goods - Old and Used Diesel Car Engines - Old and Used Car Bonnets - redemption fine - penalty. Held that: - the reasoning of the Tribunal cannot be faulted inasmuch as there was no factual verification of the market value. No attempt was made by the revenue to ascertain the local market value of the used engines and in absence of such attempt to obtain market value, the estimation of the local market value is suspect. There is no substance in Mr. Jetly's contention that additional evidence ought not to have been allowed. Once the department failed to object to admission of document and its contents, it was not open for the revenue to question the impugned order on the basis that the additional evidence ought not to have been allowed. Even otherwise, it is seen that the documents sought to be introduced were not new documents which were not available with the authorities below but were only produced before the Tribunal at the time of disposal of the appeals since they were already part of the documents filed before the authorities below. Appeal dismissed - decided against appellant.
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