COMMISSIONER OF CUSTOMS Vs. TERAI OVERSEAS LTD

JUDGEMENT

(1.) This reference application under Section 130A of the Customs Act, 1962 [hereinafter called the said Act] has been filed by the Commissioner of Customs, Mumbai in respect of an order dated 21-6-2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Regional Bench, Calcutta [hereinafter called as CEGAT], In the said application, 8 (eight) question were framed.

(2.) The said application came up for hearing before a Division Bench of this Court and the said Division Bench, by an order dated 17-4-2001, after hearing the learned Counsels appearing for the parties, directed the Tribunal to refer to only one question for the opinion of this Court.

(3.) The question which was referred to by the Division Bench is as follows :