REGENT COMPUTRONICS PVT. LTD.

RAJESH KUMAR JAIN Appellant

V/S

UNION OF INDIA Respondents

Referred Judgements :-

INDIA SALES INTERNATIONAL V. COLLECTOR OF CUSTOMS AND ORS. [REFERRED TO]
AMBALI KARTHIKEYAN V. THE COLLECTOR OF CUSTOMS AND CENTRAL EXCISE AND ORS. [REFERRED TO]
BOWREAH COTTON MILLS CO. LTD. V. COMMISSIONER OF CUSTOMS,CALCUTTA [REFERRED TO]
K NARASIMHIAH VS. H C SINGRI GOWDA [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. INDIAN MOLASSES CO P LTD [REFERRED TO]
Union of India UOI VS. Kanti Tarafdar [REFERRED TO]
TIRUPATI TRADING CORPORATION VS. COLLECTOR OF CUSTOMS [REFERRED TO]

JUDGEMENT

(1.) has referred the following points for consideration by a Larger Bench which are as follows :

(2.) In view of the said reference, the matter has been placed before this Bench.

(3.) The reasons for the said references are that a ld. Single Judge ('Tarun Chatterjee, J.') in Opatape Fibres Pvt. Ltd. v. Collector of Customs, Calcutta reported in 1995 (1) CHN 38 relying upon the decisions in the case of K. Narasimhiah v. H.C. Singri Gowda held as follows:

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RAJESH KUMAR JAIN Vs. UNION OF INDIA UOI

Referred Judgements :-

JUDGEMENT

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