COMMISSIONER OF CUSTOMS (PREVENTIVE ) MUMBAI vs NUCLEUS SECURITIES

4-CUSTR(L)36525-2024.DOC Pallavi IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOM DUTY REFERENCE (L) NO.36525 OF 2024 Commissioner of Customs (Preventive) Mumbai …Appellant Versus Nucleus Securities …Respondent Mr J B Mishra, for the Appellant. Mr Abhishek Adke a/w Deepali Joshi, for the Respondent. 1. Heard learned counsel for the parties. 2. On 10 January 2005, a co-ordinate Bench of this Court disposed of the Customs Applications and directed the Tribunal to send the Statement of the Case to this Court regarding the substantial questions of law that were formulated in this order, as expeditiously as possible. 3. This Court’s order dated 10 January 2005 is transcribed below for the convenience of reference: - “1. Heard the learned counsel for the Applicants and the learned counsel for the Respondent. Both the learned counsel for the Applicants and Respondent have 4-CUSTR(L)36525-2024.DOC categorically agreed that in view of the larger bench decision of CESTAT dated 12 th August, 2005 in Weizmann Ltd. & Anr. Vs. CC (Prev) Mumbai, 2005 (126) ECR 282 decision in favour of the Revenue, all the above applications are required to be allowed. These a