UNION OF INDIA Vs. HARSHAD P DOSHI

JUDGEMENT

(1.) Heard Mr. R.V. Desai with Mr. Rajiv Chavan for the petitioner. Mr. Kantawala appears for respondent Nos. 1 and 2.

(2.) This petition seeks to challenge the order passed by the Customs Excise and Gold (Control) Appellate Tribunal ('CEGAT' for short) in appeal No. C/484/01-MUM and C/485/2001/01-MUM on May 25, 2001 which allowed the appeal filed by respondent Nos. 1 and 2 herein.

(3.) The short facts leading to this petition are given as under: