1989 (4) TMI 194

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....cates, for the Respondents. [Oral Judgment : per A.C. Agarwal, J.].  - The Petitioners along with two other parties viz. M/s. B. Vijaykumar & Co. and M/s. Star Diamond Company (India) had challenged the order dated 30-10-1986 of confiscation and the fine levied in lieu of confiscation passed by the Collector. The Customs, Excise and Gold Control Appellate Tribunal by its order dated 10t....

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....reme Court was a common order which governed the cases of the Petitioner as also of M/s. B. Vijaykumar & Co. and M/s. Star Diamond Company (India) and the facts of the Petitioner were identical to the facts of the aforesaid two concerns, in my view the order of the Supreme Court would govern the case of the Petitioner as well. The Petitioner under the impugned orders have paid to the fourth Respon....

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....ingarpure further pointed out the operative part of the order of the Supreme Court wherein it has been recited as under:- "We would like to emphasise that since we have decided the matter in view of the special facts and circumstances available in these cases, this order will not be treated as a precedent". In my judgment, the aforesaid observation cannot come in the way of granting the reli....