ATUL COMMODITIES PVT LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This civil appeal is directed against the judgment and order dated 7.4.2006 in Customs Appeal No. 15/05 delivered by the Division Bench of Kerala High Court by which the Department's appeal came to be allowed and the judgment of the Tribunal dated 12.7.2005, following the decision of its Larger Bench in the case of Atul Commodities Pvt. Ltd. v. CC, came to be set aside.

(2.) The issue involved in this civil appeal is - Whether, during the period in question, Photocopying Machines (Photocopiers) were "freely importable" or whether its import required a licence/permission/certificate.

(3.) The facts lie within a very narrow compass.