2012 (7) TMI 171

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....peal has been filed by the Revenue against Order-in-Appeal No. 295/2003(90-KDL)/Cus/Commr.(A)/AHD, dt.24.9.2003.   2. Heard both sides and perused the records.   3. The issue involved in this appeal is regarding the cost of bagging charges to be included in the Bills of Entry, wherein the appellant had imported Di-Ammonium Phosphate and carried out the bagging of the same inside th....

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.... appellate authority, we find that the first appellate authority has relied upon the Order-in-Appeal No.181/2003(50-KDL), dt.31.7.2003 passed by him in the case of M/s Indian Potash Ltd. The Department was aggrieved by the judgment of first appellate authority in the case of Indian Potash Ltd. and preferred an appeal before Tribunal, which was decided by this Bench vide Final Order No.A/99/2007-WZ....