2002 (5) TMI 668

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Krishna Kumar, Member (J)]. -  This is an appeal filed by the Revenue against order dated 18-12-2000 passed by the Commissioner of Customs, ICD, Tughlakabad, New Delhi. The issue relates to misdeclaration of the value for the purpose of availing drawback. 2. Shri A.C. Jain, Advocate has appeared on behalf of the respondents and he has submitted as a preliminary objection that while pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... quiries." He also submitted that since the Review Order by the Board has been passed on 18-12-2001 and the remand order of the Tribunal was passed on 21-6-99, the directions to file the appeal is vitiated due to non-application of the mind by the Board. Besides, the Board may also not have passed any Review Order in respect of the order passed by the Commissioner of Customs because no such order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X