1999 (10) TMI 695

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..... rder per : J.H. Joglekar, Member (T)]. On hearing Shri S.N. Parikh, Advocate on the stay application and Shri Choubey for the Revenue, it appeared that the issue being settled, the main appeal itself could be disposed of at this stage. This was done by granting waiver of deposit of Rs. 17,75,791/- confirmed as differential additional duty of customs. 2. The demand arose on the observation .....

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..... ld. Commissioner to hold that the circular continued to bind the Customs authorities not under the jurisdiction of the Delhi High Court. The ratio of the cited judgment has been followed by the Tribunal in a number of judgments including that reproduced in 1999 (112) E.L.T. 95. In view of this very clear law laid down, we allow the appeal and set aside the impugned order. Consequential relief, if .....

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