COMMISSIONER OF CUSTOMS Vs. AKRAM M.D.

JUDGEMENT

(1.) THIS is an appeal by the Commissioner of Customs under Section 130(1) of the Customs Act, 1962 against the order dated 4 -3 -2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore in Appeal C. No. 76/2003. Appellant has raised the following questions for examination in this appeal:

(2.) NOTICE had been issued to the respondents represented by M/s. Kiran S. Javali and Lakshminarayan, Advocates.

(3.) IN view of the above position, we allow this appeal and answer question No. 3 in favour of the Revenue and set aside the order of the Tribunal impugned in this appeal restoring the order passed by the original authority as confirmed by the First Appellate Authority. It is also open to the appellant -Revenue to recover the amount, if any refund had already taken place in respect of the amount due by the assessee, but on the basis of the order passed by the Tribunal.