COMMISSIONER OF CUSTOMS Vs. CONTINENTAL EXPORTERS

JUDGEMENT

(1.) THIS appeal has been listed on receipt of the reference order from the Hon'ble High Court of Judicature at Madras. The Hon'ble High Court has answered the questions referred by the Tribunal in terms of Section 130(1) of the Customs Act, 1962 in R.C. No. 7/88. [2001 (129) E.L.T. 303 (Mad.)]. The questions referred to the Hon'ble High Court were -

(2.) WHETHER on the facts and circumstances of the case the Tribunal was correct in holding that the stapling capacity of the stapler namely HD -10 type disentitled it to be called as Industrial Stapling machine.

(3.) WHETHER in the facts and circumstances of the case the applicant's import of Industrial Stapling machine HD -10 type was in contravention of the relevant policy against N. CB/1606/83, dated 14 -10 -83 on the file of the Collector of Customs (Appeals) Customs House, Madras -1 against Order No. S8/180/83 GO.II, dated 20 -8 -83 on the file of the Collector of Customs, Customs House, Madras."