IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CUSTOMS CUSTOMS CUSTOMS APPEAL NO. 18 OF 2008 APPEAL NO. 18 OF 2008 APPEAL NO. 18 OF 2008 The Commissioner of Customs (EP). ... Appellant. V/s. M/s.Divya Chemicals Ltd. and another. ... Respondents. Mrs.S.V.Bharucha for the appellant. S.N.Kantawala with Brijesh Pathak for the respondents. CORAM CORAM CORAM : D.K.DESHMUKH AND V.C.DAGA, JJ. : D.K.DESHMUKH AND V.C.DAGA, JJ. : D.K.DESHMUKH AND V.C.DAGA, JJ. DATED DATED DATED : 9th July 2008. : 9th July 2008. : 9th July 2008. P.C. P.C. P.C. : : : ---- ---- ---- . Heard. 2. By consent of parties, the order dated 31st October, 2007, impugned in the present appeal is set aside. Application filed by the respondents is remitted back to the Tribunal for decision in accordance with law. All issues are kept open. 3. Appeal stands disposed of in terms of this order. (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.) (D.K.DESHMUKH, (D.K.DESHMUKH, (D.K.DESHMUKH, J.) J.) J.)