S. Duggal, Member (J)

1. This is a revision petition, which is directed against an order passed by the Collector of Customs, Calcutta, on 8-8-1977, in exercise of power under Section 130 of the Customs Act, 1962, as then existing, whereby he revised the orders of assessment, made on three Bills of Entry at the time of clearances, in respect to the goods imported by the appellants herein. The said revision petition has been registered as if it were an appeal filed before the Tribunal in view of the provisions of Section 131B(2) of the said Act. The review was undertaken on the charge of mis-declaration of the value of the goods as well as non-declaration of some quantity, resulting in short levy of Customs, and related duties.

2. The importer, in the first instance, was 'M/s Macneill Barry Ltd.' but, by the time the review notice was issued, the name of the company had changed over to 'M/s Macneill Magor Ltd.. The order was passed against this substituted Company, and the same is now the Appellant before us.

3. The appeal, which was originally a revision petition, sets out in detail the dates of import and clearances of the goods, which are the subject-matter of these proceedi