1987 (5) TMI 355

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....common question of law arises for consideration in all the above three appeals, they are consolidated together and disposed of by a single order. The short question of law that arises for consideration in the above appeals is whether the respective impugned orders are legally tenable and within the jurisdiction of the Additional Collector of Customs, Visakhapatnam. The appellants imported 'Foley B....

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....orders of the Tribunal referred to supra a view has been taken following the ratio of the Division Bench ruling of the Delhi High Court in the case of 'Jain Shudh Vanaspati Ltd. & another v. Union of India and others' -1982 E.L.T. 43 (Del.) - as well as the Punjab and Haryana High Court in the case of 'Oswal Woollen Mills Ltd. & another' v. Union of India & others 1984 (18) E.L.T. 694, that once a....