J.M. INDUSTRIES Vs. COMMISSIONER OF CUSTOMS, JAMNAGAR

JUDGEMENT

(1.) APPEAL No. C/900/03 is against the order of the Commissioner (Appeals) No. 340/2003 (117 -JMN) dated 10 -10 -2003 by which the appeal of the party against the order -in -original No. 85/Cus/Ref/2000 dated 5 -2 -2001 was rejected. Cross -objection No. 264/2004 is connected to this appeal.

(2.) HEARD both sides. Learned Advocate Shri A.D. Maru also filed a synopsis dated 24 -4 -2007 in Appeal No. 900/03.

(3.) THE relevant facts, in brief, relating to Appeal No. 900/03 is as follows :