TaxTMI 
TaxTMI 
1999 (10) TMI 331
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....rder]. - There are three applications for stay. Since the matter falls in a narrow compass, I have takn the 3 appeals for disposal after waiving the pre-deposit. 2. In these cases, M/s. Croslands Research Laboratories Ltd., a division of Ranbaxy Laboratories received certain shipping documents mentioning that certain goods called "artesunate" had arrived at Mumbai sometime in the mont....
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....Act and the paper revealed that no such permission has been granted. The appellants' main contention before Customs authority was that they are trying to re-export the goods. The another submission made by them was that they have not imported the goods. They have relied on the judgment of the Western Regional Bench in Jagkumar and Co. P. Ltd. v. C.C.E., - 1998 (99) E.L.T. 539 and Gunwantrai J. Sha....
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....t. The other case is regarding misdeclaration of the value and here it is not so. The case is the authority for the proposition what it does. One particular difference in facts between the precedent cited and the case before us may make world of difference. Therefore I cannot agree with the contention raised by Mr. Vishwanathan and I therefore distinguish the judgment cited before him. 5. Th....