2001 (6) TMI 495 - Customs

Extract:
....... to the subject should be adopted. As far as the Tribunal in the case of Commissioner of Customs v. Reliance Industries Ltd. 1999 (107) E.L.T. 494 (Tribunal) have also held in the same way. I am, therefore, of the view that impugned order was wrongly decided and it is set aside and allow the appeal with consequential relief if any according to law.