LAWS(CE)-2005-9-139

HICO ENTERPRISES Vs. COMMISSIONER OF CUSTOMS

Decided On September 20, 2005
Hico Enterprises Appellant
V/S
COMMISSIONER OF CUSTOMS Respondents

JUDGEMENT

(1.) THIS matter has been referred to the Larger Bench for resolving the conflicting views as held in the case of Goodluck Industries v. Commissioner of Customs, Calcutta [1999 (108) E.L.T. 818 (Tribunal)] and in the case of Commissioner of Customs v. Special Steels Ltd. [2004 (163) E.L.T. 242 (Tri. -Mumbai) respectively by the two Division Benches of this Tribunal, over the same issue.

(2.) THE issue, over which the controversy has arisen, is as follows :

(3.) THE facts involved in the appeal in a nutshell may be stated as follows.