SUPREME COURT OF INDIA
COMMISSIONER OF CUSTOMS LUDHIANA : ICD GRFL G T ROAD, SAHNEWAL , DISTRICT: LUDHIANA ,LUDHIANA , PUNJAB – Appellant
Versus
M/S OSTER KNIT PRIVATE LTD : DIRECTOR DURGI ROAD PO MILLAEGANJ , DISTRICT: LUDHIANA ,LUDHIANA , PUNJAB – Respondent
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
Civil Appeal No(s). of 2019
Diary No. 18800/2019
Commissioner of Customs, Ludhiana
Appellant(s)
Versus
M/s Oster Knit Private Ltd.
Respondent(s)
O R D E R
Delay condoned.
The Customs, Excise and Service Tax Appellate Tribunal1 has in our view
correctly come to the view on a finding of fact that the goods which were imported
were blankets and fell within the purview of Chapter Heading 63014000.
We find no merit in the Civil Appeal, which is accordingly dismissed.
Pending application(s), if any, shall stand disposed of.
…..…………................................J.
(Dr. Dhananjaya Y. Chandrachud)
.…………………………...............J.
(Indira Banerjee)
New Delhi
July 5, 2019
1 “Tribunal”
Digitally signed by
MANISH SETHI
Date: 2019.07.08
17:46:17 IST
Reason:
Signature Not Verified
ITEM NO.15 COURT NO.10 SECTION XVII
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
CIVIL APPEAL Diary No(s). 18800/2019
(Arising out of impugned final judgment and order dated
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