COMMISSIONER OF CUSTOMS (AIRPORT) Vs. GLOBE ENTERTAINMENTS

JUDGEMENT

(1.) This appeal is by the Revenue questioning the legality and validity of the order passed by the Tribunal whereby the appeal preferred by the respondent No. 1 assessee came to be allowed.

(2.) While admitting the present appeal, this Court has framed the following questions of law :-

(3.) The few facts regarding the contentions raised before this Court can be summarised as under :