Commissioner Of Customs vs Haresh Govindbhai Parmar on 27 May, 2005
6. Following the ratio of the above decision, we do not see how this additional evidence collected at the back of the respondent is relevant to decide the Revenue's appeal. We, therefore, reject the miscellaneous application seeking to introduce new evidence. The case law cited by the Revenue is distinguished in the light of the Tribunal's decision cited supra.