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    <title>2014 (1) TMI 211 - CESTAT CHENNAI</title>
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    <description>The conflict of decisions in S.K. Colombowala Vs Commissioner of Customs (Import), Mumbai and KI International Ltd. Vs Commissioner of Customs, Chennai was addressed by the Appellate Tribunal CESTAT CHENNAI. The Tribunal declined to answer the reference due to a pending appeal before the Madras High Court, which was expected to provide broader jurisdictional guidance. The appellant was granted liberty to pursue the appeal on its merits without waiting for the outcome of the appeal in KI International Ltd. The reference was declined, and the appeal was remitted for consideration and disposal on its merits by the Single Member Bench.</description>
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