1999 (7) TMI 236

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..... is an appeal filed by the department against the Order No. S8/219/97-Gr. 5A, dated 31-3-1997 passed by the Deputy Commissioner in the case of M/s. A.B.R. Exporters, Madras seeking remand of the case for de novo consideration by the original authority as fresh evidence relating to the misdeclaration and undervaluation of the imported goods had been obtained after the goods had been cleared on the .....

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..... ined in its entirety taking into account subsequent evidence relating to misdeclaration and undervaluation in the form of statements recorded in the course of post clearance investigation. I observe that the original order relates only to the aspect regarding requirement of a licence for importation of the subject goods as they are restricted and not to misdeclaration or undervaluation. As such th .....

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