2013 (6) TMI 713

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....Tom Thomas (Kakkuzhiyil), Sri. Abraham Joseph Markos For the Respondent : Adv. Sri. John Varghese, SC, Central Board of Excise, Sri. Thomas Mathew Nellimoottil, SC JUDGMENT The petitioner is an importer doing business in the capacity as a partnership firm, dealing with various items of ply wood, MDF boards, laminated sheets etc. In the course of business, the petitioner sought to import Radi....

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....ported similar item by way of Ext. P3 bill of entry dated 22.05.2013, wherein also similar course was pursued by the second respondent. The prayer of the petitioner is to enable the petitioner to release the goods in that transaction as well and to enable the petitioner to import the goods without any hurdles in future transactions, fixing the duty on the basis of value shown in the bill of entry.....