ITI LTD. Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THIS appeal has been filed by the appellants, who, are a Public Sector Unit, after obtaining the permission of the Committee of the Secretaries, are pursuing the same today before us. We have heard C.R. Ramachandran, D.G.M. (Finance) along with Shri Arun Kumar, Chief Engineer (R&D) of the appellant unit at Bangalore and Shri George for the Department and after considering the submissions and materials find : -

(2.) IN view of our finding, we would set aside the orders of the lower authorities and allow the appeal with consequential relief as per law.