COMMISSIONER OF CUSTOMS Vs. VINTEL DISTRIBUTORS PRIVATE LIMITED

JUDGEMENT

(1.) Apart from the fact that the point in dispute in the present appeal is concluded by two decisions of this Court in Eicher Tractors Limited Haryana V/s. Commissioner of Customs, Mumbai, 2001 1 SCC 315 and Mirah Exports Pvt. Ltd . v.Collector of Customs, 1998 3 SCC 292, the following finding :

(2.) The Appeal is dismissed accordingly.