https://www.taxtmi.com/caselaws?id=173229 The SC applied the earlier ratio in Commissioner of Customs Kolkata v. M/s. Rupa & Co. Ltd. and treated it as controlling precedent for the present matter. On that basis, the appeal required no separate independent consideration and was dismissed in consequence of the prior decision. No other issue was independently adjudicated. en-us Mon, 27 Sep 2004 00:00:00 +0530 Thu, 10 Sep 2015 12:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173229 The SC applied the earlier ratio in Commissioner of Customs Kolkata v. M/s. Rupa & Co. Ltd. and treated it as controlling precedent for the present matter. On that basis, the appeal required no separate independent consideration and was dismissed in consequence of the prior decision. No other issue was independently adjudicated. Case-Laws Customs Mon, 27 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173229