COMMISSIONER OF CUSTOMS Vs. VIRAJ IMPEX LTD

JUDGEMENT

(1.) Heard the learned counsel for the Appellant/Revenue and the learned counsel appearing for the Respondent. Perused the appeal.

(2.) The Appellant/Commissioner of Customs seeks to challenge the validity of the order passed by the Tribunal dated 10.09.2004 whereby the appeal filed by the Respondent was allowed and the order of the Commissioner directing confiscation of goods and imposing redemption fine, was set aside.

(3.) This appeal was admitted to consider the following substantial questions of law by an order dated 13th July, 2005: