IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO. 24 OF 2005 The Commissioner of Customs (Import) Mumbai. ... Appellant. V/s. M/s.Indo German Laboratoreis.Mumbai. ... Respondent. A.S.Rao with R.B.Pardeshi for the appellant. Amol V. Doijode for the respondent. CORAM : V.C.DAGA AND K.K.TATED, JJ. DATED : 10 th February 2010. P.C. : Heard learned counsel for the appellant and learned counsel for the respondent. Perused appeal. 2. This appeal was admitted vide order dated 14 th September, 2005 to consider the following substantial question of law: The Hon ble CESTAT, in the facts and circumstances of the case, read with the provisions of the Customs Act, 1962, and the Rules framed thereunder, ought to have admitted appeal of the Appellant herein in the light of the findings recorded in the reasoned Order in Original dated 27.02.2003? 3. It appears that while deciding appeal, the judgment of the Apex Court in the case of Commissioner of Central Excise v. Allied Photographics India Ltd., 2004 (166) ELT 3 (SC) was not brought to the notice of the Tribunal. 4. Both parties agree that without examining merits or demerits of the the impugned order, the said order may be set aside and the matter be remitted back to the Tribunal for consideration afresh in the light of the aforesaid judgment of the Apex Court. 5. Accepting the aforesaid submission coming from both sides, the impugned order is set aside by consent of parties. Appeal is restored to file of the Tribunal. The Tribunal is directed to decide the same in the light of the Apex Court judgment in the case of Allied Photographics India Ltd. (supra) with expeditious despatch, at any rate, within six months from the date of receipt of this order. All rival contentions on merit are kept open. 6. Appeal is disposed of in terms of this order with no order as to costs. (K.K.TATED, J.) (V.C.DAGA J.)