DIPU DAS Vs. COMMISSIONER OF CUSTOMS (PORT), KOLKOTA

JUDGEMENT

(1.) THESE two Appeals arise out of the same impugned Order of the Commissioner No. KOL/CUS/PORT/13/2009 dated 5 -3 -09. The impugned Order has been passed by the Commissioner in pursuance of Final Order of the Tribunal No. A -557 -559/Kol/04 dated 12 -8 -2004 by which the matter was remanded to the Commissioner to pass an Order afresh, after supplying the documents to the party, as requested for, and after joint inspection, as agreed to.

(2.) HEARD both sides.

(3.) THE relevant facts for the purpose of considering these two Appeals are as follows.