LAWS(CE)-2003-6-205

A.K. JEWELLERS Vs. COMMISSIONER OF CUSTOMS

Decided On June 16, 2003
A.K. Jewellers Appellant
V/S
COMMISSIONER OF CUSTOMS Respondents

JUDGEMENT

(1.) THE following issue is referred to the Larger Bench : -

(2.) THE referring Bench noticed the conflict of views expressed in the decisions of the Tribunal in the case of Goodyear India Ltd. v. Collector of Customs

(3.) HEARD both the sides.