1996 (4) TMI 345

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..... K. Sankararaman, Member (T)]. - Collector of Customs, Bombay has filed this appeal against the Order-in-Appeal dated 31-7-1992 passed by Collector of Customs (Appeals), Bombay whereby the latter had allowed the appeal filed before him by M/s. K.B. Corporation who are respondents herein stating aside the Order-in-Original dated 4-6-1992 passed by the Assistant Collector of Customs Gr.2(B) and di .....

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..... ng that the additional evidence has a very vital bearing on the question of valuation of the goods in question which evidence was in existence on the goods, all along, Shri Gujral strongly opposed the application pointing out that the original examination report recorded on the Bill of Entry did not indicate the name of the manufacturer. He contended that the Collector had only directed the filing .....

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..... out legality, propriety and correctness of the latter's order. It was observed by the Court that the proposed exercise of revisional jurisdiction was on the basis of fresh material which was not on record before the Administrator. In State of U.P. v. Manbodhan Lal [AIR (1957) SC 912], which decision was followed by the High Court, it was held that additional evidence could not be permitted even in .....

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..... id Rule, the Tribunal may also, of its own motion, call for any documents if it considers it necessary to meet the ends of justice. In the present case the stand of the respondents before the Assistant Collector was that the price of the goods in question was sought to be compared with that of goods manufactured by M/s. Union Carbide. The evidence sought to be taken on record relates to the markin .....

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..... respondents have not had an opportunity of meeting the department's case with reference to the additional evidence in question. Accordingly, we set aside the impugned order-in-appeal and remand the matter to the Assistant Commissioner of Customs for de novo adjudication after supplying the additional evidence to the respondents and hearing them afresh. 5. The appeal is allowed on the above .....

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