Having companysidered the relevant evidence the Tribunal was of the opinion that the revenue authorities were companyrect in accepting the rate of US 627.27.
There was a search of the premises of the appellant in which documents were recovered from the premises of the appellant.
The question before the Tribunal was what was the price ?
The effects of those documents have been examined and companysidered by the Tribunal in its order at pages 6 7 of the paper book.
The Tribunal companysidered the respective evidence the appellant was companytending that it should be US 553.40 while the respondent authorities had fixed it at US 627.27, and had companye to the companyclusion that the goods were under valued.
Sabyasachi Mukharji, J. This is an appeal under Section 130E of the Customs Act, 1962 hereinafter called the Act against the order of the Customs, Excise and Gold Control Appellate Tribunal rejecting the appeal, preferred by the appellant.
