2013 (9) TMI 1233 - SCH - Customs

Summary

Issues involved: Reconsideration of an order passed in Commissioner of Customs, Guntur Etc. Vs. M/s. Muneer Enterprises Etc.

In the present judgment, the Supreme Court noted that during the hearing of the appeals, attention was drawn to an order dated 24th January, 2011 passed in Commissioner of Customs, Guntur Etc. Vs. M/s. Muneer Enterprises Etc. In that order, the appeals filed by the Commissioner of Customs had been dismissed on a similar issue. The Court felt that the issue required reconsideration and directed the Registry to place the matters before the Chief Justice of India for reference to a three-Judge Bench. The decision to refer the matters to a three-Judge Bench was made in light of the need for further examination and clarification on the issue at hand.