2013 (7) TMI 280

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..... ivakumar, A.R. JUDGEMENT Per: Mr. Justice Raghuram Learned counsel, Mr. Anand Nainawati, for the assessee submits that the issue referred for consideration by the Larger Bench does not arise on the facts of the appeal. Vide the order of the division bench dated 02.01.09, the following issue is referred for consideration by the Larger Bench: whether goods which have been re-imported and cleared .....

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..... tion order); and that special additional duty of customs (SAD) is leviable on imported goods and no interest is to be charged on duty paid by debiting to the DEPB licence. 3. In the context of the facts in the present appeal, the issue referred for consideration by the Larger Bench, adverted to in para 1 supra, does not fall for consideration. Since the issue referred does not arise in the factua .....

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