MANU/SC/1401/2009

IN THE SUPREME COURT OF INDIA

Civil Appeal Nos. 2999, 5259, 3226 and 3977/2007

Decided On: 24.02.2009

Appellants: Atul Commodities Pvt. Ltd. and Ors.
Vs.
Respondent: Commissioner of Customs, Cochin-9

JUDGMENT

S.H. Kapadia, J.

Civil Appeal No. 2999 of 2007:

1. This civil appeal is directed against the judgment and order dated 7.4.2006 in Customs Appeal No. 15/05 delivered by the Division Bench of Kerala High Court by which the Department's appeal came to be allowed and the judgment of the Tribunal dated 12.7.2005, following the decision of its Larger Bench in the case of Atul Commodities Pvt. Ltd. v. CC, came to be set aside.

2. The issue involved

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