COMMISSIONER OF CUSTOMS Vs. SHIRAJ INTERNATIONAL

JUDGEMENT

(1.) THIS petition has been filed by the revenue against the order dated 24.01.2002 passed by the Customs, Excise & Gold (Control) Appellate Tribunal (for short, the Tribunal ), seeking reference of following question of law:-

(2.) HAVING regard to the facts and circumstances of the case, we are unable to hold that the question of law, sought by the revenue, requires reference to this Court for opinion. Accordingly, this petition is dismissed. ( ADARSH KUMAR GOEL ) JUDGE November 17, 2006 ( RAJESH BINDAL ) ashwani JUDGE Page num