IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN TUESDAY, THE 15TH JUNE 2010 / 25TH JYAISTHA 1932 Cus.Appeal.No. 46 of 2009() --------------------------- AGAINST THE FINAL ORDER IN 97/90 DATED 19.2.2009 IN A.NO. CUSTOMS/375/2006 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE .................... APPELLANT: -------------------- THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WELLINGDON ISLAND, COCHIN 682 009 BY ADV. SRI.ABRAHAM THOMAS,SC,CENTRAL BOARD-EXC RESPONDENT(S): --------------- M/S. DYNA ENTERPRISES B. 101, NAGARJUNA APTS., MAYUR KUINJ, DELHI 110 096 THIS CUSTOMS APPEAL HAVING BEEN FINALLY HEARD ON 15/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & P.S. GOPINATHAN, JJ. -------------------------------------------- Cus. Appeal No. 46 of 2009 -------------------------------------------- Dated this the 15th day of June, 2010 JUDGMENT Ramachandran Nair, J. Even though notice was sent to respondent it was returned unclaimed. However, standing counsel appearing for the appellant submitted that the issue raised is squarely covered by judgment of this Court in Cus. Appeal Nos. 15,16, 17 and 24 of 2006. Following the said judgment, appeal is allowed reversing the order of the Tribunal. (C.N.RAMACHANDRAN NAIR) Judge. (P.S. GOPINATHAN) Judge. kk 2