1992 (9) TMI 235

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....he Respondents. [Order per : K.S. Venkataramani, Member (T)]. -  This is an appeal preferred by the Collector of Customs, Bombay against the order, dated 10-7- 1990 passed by the Collector of Customs (Appeals), Bombay. 2. The facts in brief are that the respondents herein imported a consignment of Thermoplastic Resin - Zy Lel Resin - FE 3071, for which the Bill-of-Entry dated 18-11-1....

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....r and Shri Arun Mehta for the respondent submitted that the matter is no more res integra being covered by the decision in the case of Thermax Private Limited v. Collector of Customs, Bombay in Civil Appeal No. 4693-94 (NM) of 1990, decided by the Supreme Court on 19-8-1992 [1992 (61) E.L.T. 352 (S.C.)] (copy furnished), wherein the Supreme Court has clearly held that merely because the procedural....