IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K. SURENDRA MOHAN FRIDAY, THE 11TH DECEMBER 2009 / 20TH AGRAHAYANA 1931 Cus.Appeal.No. 48 of 2009() --------------------------- AGAINST THE ORDER DATED 10/11/2008 IN FINAL ORDER NO.1184/2008 IN A.NO..C/415/2008 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE .................... APPELLANT: -------------------- THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WELLINGTON ISLAND, COCHIN -09 BY ADV. SRI.ABRAHAM THOMAS,SC,CENTRAL BOARD-EXC RESPONDENT(S): --------------- METHAWANI MANISH SHEWARAN, 103, MAHARAJA TOWER, BHATIA HOSPITAL ROAD, ULHASNAGAR,THANE -05. THIS CUSTOMS APPEAL HAVING COME UP FOR ADMISSION ON 11/12/2009, ALONG WITH CUA NO. 49 OF 2009 CUA NO. 50 OF 2009 CUA NO. 52 OF 2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------------- Cus. Appeal No. 48, 49, 50 & 52 OF 2009 --------------------------------------------------- Dated this the 11th day of December, 2009 JUDGMENT Ramachandran Nair, J. In similar cases, namely, Cus. Appeal Nos. 3 to 12 and 14 of 2009, this Court held that there is no prohibition against sale of imported car within two years of import, because the importers were not granted TR benefit. Following the said judgment and the order in Review Petitions, we dismiss these appeals filed by the department. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 2