COMMISSIONER OF CUSTOMS (IMPORTS) Vs. VXL INDIA LTD

JUDGEMENT

(1.) Heard learned Counsel for the applicant. The applicant is praying that the statement of facts be called from the Customs, Excise and Gold (Control) Appellate Tribunal (now CESTAT) for authoritative decision of this Court in the question framed in Para 8, reading as under :

(2.) The contention raised in the aforesaid question is dealt with by the Tribunal in Para 7 of its order , which reads as under:

(3.) We concur with the view taken by the Tribunal and do not think that the question referred to hereinabove needs any consideration at the hands of this Court.