COMMR. OF CUS., HYDERABAD Vs. FORWARD SURGICAL COMPANY

JUDGEMENT

(1.) THIS miscellaneous application is filed by the Revenue for out of turn hearing of the stay petition. We find that the issue involves a live consignment and we accept the prayer of the Revenue for out of turn hearing of the stay petition. Miscellaneous application for out of turn hearing of stay petition is allowed. Now, we take up the stay petition for disposal.

(2.) THIS stay petition is filed by the Revenue for staying the operation of the impugned order, which directed the lower authorities to re -assess the bill of entry extending the benefit of Notification No. 21/2002 -Cus., dated 1 -3 -2002.

(3.) THE issue involved in this case is regarding eligibility to benefit of Sl. No. 362 of the said notification on hospital equipments imported by the respondent.