2023 (9) TMI 1396

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..... ed an identical question in Commissioner of Customs v. Hindustan Zinc Limited Through its Managing Director [ 2023 (9) TMI 1302 - SUPREME COURT] . The Court had in that case ruled that the judgment in Commissioner of Central Excise, Mumbai-II v. Allied Photographics India Ltd. [ 2004 (3) TMI 63 - SUPREME COURT] and the earlier judgment in Commissioner of Customs, New Delhi v. M/s. Oriental Export .....

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..... issioner of Customs v. Hindustan Zinc Limited Through its Managing Director (C.A. No. 10691 of 2011). The Court had in that case ruled that the judgment in Commissioner of Central Excise, Mumbai-II v. Allied Photographics India Ltd. [(2004) 4 SCC 34] and the earlier judgment in Commissioner of Customs, New Delhi v. M/s. Oriental Exports, New Delhi [2003 (156) E.L.T. 161 ], were applicable an .....

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