1987 (2) TMI 209

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..... ]. - The captioned appeal was originally filed as a Revision Application before the Central Government against Order-in-Appeal mentioned above. On the setting up of this Tribunal, the Revision Application was transferred to it in terms of Section 131B of the Customs Act, 1962, to be disposed of as if it were an appeal filed before the Tribunal. 2. Briefly stated, the facts necessary and rel .....

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..... n behalf of the respondent stated that their respective submissions would be the same as in appeal No. CD(SB)T/320/82-D in the case of M/s. Usha Martin Black v. Collector of Customs, Calcutta, which was heard on 30-10-1986. The appeal in that case has since been disposed of by Order No. 63/87, dated 13-1-1987 -(copy enclosed). In this order, the submissions of both sides have been dealt with in de .....

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