- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. CUSTOM APPEAL NO.61 OF 2008 ... M/s.S.R.Nagpal & Sons ...Appellant v/s. The Commissioner of Customs ...Respondent ... Mr.Vikram Nankani with Mr.M.R.Baya for the Appellant. Mr.D.N.Salvi for the Respondent. ... CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 23RD OCTOBER, 2008 P.C.: Heard. Admit. By consent of parties the appeal is taken up final hearing. - 2 - 2. By consent of parties the order of the Commissioner of Customs (Appeal) dated 31st May, 2006 Exh.L as well as the order of the Tribunal dated 19th May, 2008 Exh.Q are quashed and set aside and the matter is remanded back to the Commissioner of Customs (Appeal) for denovo consideration and decision. 3. All issues are kept open to be raised before the Commissioner of Customs (Appeal). Appeal disposed of. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)