TRANSMANN INTERNATIONAL LTD. AND Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) HEARD both sides at length. Shri V.S. Nankani, ld Advocate for the appellants has submitted summary of his arguments on 15.5.2006. Shri S.G. Dewalkar, ld SDR appearing on behalf of the Department has submitted summary of his arguments on 2/8/06.

(2.) THE submissions made on behalf of the appellants are as follows:

(3.) THE arguments made on behalf of the Department are as follows: