LAWS(SC)-2009-3-241

COMMISSIONER OF CUSTOMS Vs. COMPETENT BUSINESS MACHINES

Decided On March 03, 2009
COMMISSIONER OF CUSTOMS Appellant
V/S
Competent Business Machines Respondents

JUDGEMENT

(1.) Two questions arise for determination in these appeals. They are as follows :

(2.) Answer to question No. (a) :

(3.) Accordingly, we answer the first question in favour of the assessee and against the Department.