2014 (2) TMI 1193

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..... sing authority - Held that:- following the decision on the case of Commissioner of Customs, Bangalore v. Motorola India Ltd., [2011 (4) TMI 1014 - KARNATAKA HIGH COURT] ; it is held that the case does not fall within the jurisdiction of this Court as contemplated by Section 130 of the Customs Act, 1962 - Matter remanded back - Decided against Revenue. - C.S.T.A. No. 1 of 2010 - - - Dated:- 26-2-2 .....

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..... of the Customs Act. 2. Having confronted with this, learned counsel for the appellant could not and did not dispute the position of law as reflected in the judgment of this Court in Motorola India Limited (supra). 3. In the circumstances, this appeal is disposed of as not maintainable with liberty to the appellants to file appropriate proceedings before the Hon ble Supreme Court under Secti .....

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