2003 (5) TMI 60

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....d by judgment and order dated 28th March, 2001 passed by the Central Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal") in Appeal No. C/239/2000-NB (DB), the Department has filed this appeal. 3. Respondent imported the goods and cleared them at nil duty on the basis of the Notification No. 64/88-Customs, dated 1-3-1988. A show cause notice was is....

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....r and hence it was without jurisdiction as per Section 28(1) of the Customs Act. 4. At the time of hearing of this matter, learned Counsel for the appellant submitted that in such cases Section 28(1) is not applicable and the issue is decided by the decision rendered by this Court in Commissioner of Customs (Import), Mumbai v. Jagdish Cancer and Research Centre - (2001) 6 SCC 483. 5. In the ....