SHRI VIJAY HEMANDAS JAVA Vs. CC (AIRPORT)

JUDGEMENT

(1.) HEARD both sides.

(2.) THIS is an appeal filed by the appellant having been aggrieved by the impugned order dated 06.07.2005 passed by the Commissioner of Customs (Appeals), Mumbai.

(3.) THERE is no dispute on facts and both sides are ad idem that the issue involved is only one of interpretation and is purely legal in nature. In view of this accepted position, I proceed, therefore, to decide the appeal itself after waving the requirement of pre -deposit.