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2014 (1) TMI 211 - AT - CustomsAlleged use of false and fabricated Telegraphic Release Advice - Held that:- Similar issue already been decided in the case of KI International Ltd. Vs Commissioner of Customs, Chennai [2013 (5) TMI 383 - CESTAT, CHENNAI] - since the later decision in KI International Ltd. is canvassed for its correctness and vitality in an appeal pending before the Madras High Court, it is not appropriate to answer this reference. The pronouncement of the High Court on due consideration of the rationes of Colombowala [2007 (7) TMI 514 - CESTAT, MUMBAI] and KI International, would provide a wider jurisdictional guidance than in an order of reference - Appeal remitted for consideration and disposal on merits, to the Single Member Bench - Decided in favour of assessee.
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