2015 (3) TMI 1076

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..... Nagori (Authorised Representative) Per : Mr.P.K. Das, A common issue is involved in these appeals and therefore both are taken up together for disposal. 2. After hearing both the sides and on perusal of the records, we find that the appellants/importers had imported various Vessels/Ships for breaking and bills of entries were provisionally assessed. There was a dispute of classification of Ship .....

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..... ase, the relevant portion of the said decision of the Hon'ble High Court is reproduced below: "From the above it is clear that to other Bench of the same Appellate Tribunal at Mumbai had allowed, in all, 523 appeals filed by other different Appellants and the case were remanded to the Commissioner (Appeals) with a direction to decide the same on merits by waiving pre-deposit. But, the Bench of th .....

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..... ed by the Appellate Tribunal in Modification Applications). In view of the above discussion all these petitions are allowed and the impugned orders dated 13.11.2002 (Annexure:G in all the petitions) and the impugned common order dated 4.12.2003 passed by the Appellate Tribunal below Application No C/M/2228/2002-Mum are hereby quashed and set aside and all the matters are remanded to the Appellate .....

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