LARSEN AND TOUBRO LIMITED Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appellants filed this appeal against the adjudication order passed by the Commissioner of Customs.

(2.) THE brief facts of the case are that the appellants made import of 11 segments of line pipes as per requirement of ONGC project. The line pipes were required to be installed for water injection to argument oil production. All the line pipes except one segment were for installation at Bombay High platform and are used for connecting two designated platforms and in this process the middle portion of line pipes passes through non -designated area.

(3.) HEARD both the sides.