- (1.) Civil Appeal Nos. 2636-2639/2001 are filed against the judgment and order dated 6th September, 2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi in Appeal Nos. C/409-411/99A and C/20/2000A and Civil Appeal Nos. 3403-3407/2001 are filed against the judgment and order dated 24th October, 2000 in Appeal Nos. C/434, 435, 437, 438, 439/1998 whereby the Tribunal after appreciating the facts arrived at the conclusion that for the goods which were sought to be exported there was no over-valuation by the assessee concerned and, therefore, the goods were not liable to confiscation. Hence the order passed by the Tribunal does not call for any interference. With regard to the other issues decided by the Tribunal, in our view, they are not required to be dealt with in these appeals and are left undecided. These appeals are dismissed accordingly. There shall be no order as to costs.
(2.) LA Nos. 11-14/2003 would not survive and stand disposed of, accordingly.;