IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR MONDAY, THE 31ST MARCH 2008 / 11TH CHAITHRA 1930 RC.No. 1 of 2002() ------------------ (REFERENCE APPLICATION NO.17/2001 IN C/459/97 ARISING OUT OF TRIBUNAL ORDER NO.145/99) APPLICANT: ----------- COMMISSIONER OF CUSTOMS, COCHIN. BY ADV. SRI.P.PARAMESWARAN NAIR, ASST.SG. RESPONDENTS: ------------- DATA ENTERPRISES, NOIDA, U.P. THIS REFERRED CASE HAVING BEEN FINALLY HEARD ON 31/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. .................................................................... R.C. No.1 of 2002 .................................................................... Dated this the 31st day of March, 2008. JUDGMENT C.N.Ramachandran Nair, J. Even though notice is not served on the respondent-assessee, we do not think any purpose will be served by issuing notice to the respondent because we have decided the same issue on same facts vide judgment in O.T.A. Nos.1 and 2 of 2003 dated 15.1.2008. Following the said judgment we answer the question referred against the assessee and in favour of the department. The Tribunal is directed to pass consequential orders. C.N.RAMACHANDRAN NAIR Judge T.R.RAMACHANDRAN NAIR Judge pms