B.V. STAR Vs. COMMR. OF CUSTOMS

JUDGEMENT

(1.) Permission to file civil appeal is granted.

(2.) While considering Application No. C/S/402 of 2005 in Appeal No. C/164 of 2005 the Customs, Excise and Service Tax Appellate Tribunal, Mumbai has not only disposed of the stay application but has also disposed of the main appeal. While disposing of the main appeal liberty has been given to the parties to seek clarification from this Court with regard to liability under the judgement of this Court in the case of Commr. of Customs V/s. B.V. Jewels. This liberty has been granted on the basis of some submissions made by counsel for the Revenue, which is recorded in para 5 of the impugned order.

(3.) In our view, the Tribunal must decide the appeal on its own merits. No clarification is required of our judgement which speaks for itself. If the Tribunal reads the judgement it will immediately understand what has been held by this Court.