TMI Blog2010 (9) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... compared with the new machines - Held that: - goods were capital goods import of which was valid as held by the Hon'ble Supreme Court in Atul Commodities Pvt. Ltd. v. Commissioner of Customs, Cochin, 2009 - identical matters have been decided against the revenue by order dated 9.9.2010 in CUSAP No. 24 of 2010 - Appeal is dismissed - 21 of 2010 - - - Dated:- 23-9-2010 - CORAM: HON'BLE MR. JUSTIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rary to provisions of sub-section (2) of Section 129A of the Customs Act, 1962, through the fact is that opinion of the Committee of Commissioner was there in the file notings and appeal was filed under the signature of the Commissioner who was the member of the Committee?" 3. Learned counsel for the assessee states that the above question cannot be held to be a substantial question of law as th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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