LAWS(SC)-2006-9-93

ISPAT INDUSTRIES LTD Vs. COMMISSIONER OF CUSTOMS MUMBAI

Decided On September 29, 2006
ISPAT INDUSTRIES LTD. Appellant
V/S
COMMISSIONER OF CUSTOMS, MUMBAI Respondents

JUDGEMENT

(1.) Since common questions of law are involved in all these appeals we are deciding them in a common judgement and for our reference we are citing the facts of the case of Ispat Industries Ltd. (Civil Appeal No. 3972 of 2001).

(2.) This appeal has been filed against the judgement and order dated 7.03.2001 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as CEGAT), West Regional Bench, Mumbai.

(3.) Heard learned counsel for the parties and perused the record.