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2016 (12) TMI 1723

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....Hon'ble Mr. V. Padmanabhan, Member (Technical) Shri Tarun Gulati, Advocate for the Appellants Shri Sanjay Jain, DR for the Respondent JUDGEMENT Per: Justice (Dr.) Satish Chandra: The present appeals are against the order in original No. 14/2015 dated 29.5.15. The brief facts of the case are that the appellants are engaged in the import of disposable sterilized dialyser and micro barrier for ....

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....se of Sanwar Agarwal vs. CC [2016-TIOL-753-HC-KOL-CUS] dated 07.04.2016, as well as before Hon'ble High Court in the case of Kerala Therumo Penpol Ltd. vs. CC Cochin [2016-TIOL-1473-HC-Kerala-Cus] dated 05.07.2016, wherein Circular No.19/2013 was set aside as it was not issued under statutory provisions. It was held that executive instruments which have no statutory force, cannot override the law.....

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