2001 (8) TMI 117

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....Exemption Notification 26/88 which, according to the appellant, is applicable in regard to the imports made by it. 2. The appellant had imported two NOMOCO Centreless Grinding Machines from West Germany and had sought clearance of the goods as grinding machines and claimed benefit of the said notification. According to the appellant, the description of the goods fell under Item No. 2 of the sai....

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....der Section 130E of the Customs Act is essentially to enable this Court to oversee that the subordinate Tribunals act within the law. If the Tribunal and the authorities subordinate to it have considered all relevant factors and then come to a bona fide conclusion and pass a speaking order with regard to the nature of the goods imported and the entry under which the same fall, then it would not be....