COMMISSIONER OF CUSTOMS Vs. SUPERINTENDENT OF POLICE

JUDGEMENT

(1.) Shri Gautam Prasad for the applicant/Department.

(2.) Shri Swapnil Ganguly, Government Advocate, for the respondent.

(3.) Having heard learned counsel for the parties, we are of the view that considering the fact that the assessee was a Department of the State Government and the appeal should have been decided on merits, we had only directed for deciding the appeal on merits without insisting upon the pre-deposit amount. The order was passed only in the peculiar facts and circumstances of that case and shall not be treated as a precedent.