M/S.Adyar Gate Hotel Ltd vs The Commissioner Of Customs on 3 June, 2025
26. In such an event, it is not open to the Customs Department to
dispute classification of the goods imported and the view taken by the
Department is diametrically opposed to the licence and the 2002 Circular.
Moreover, this position has also been settled judicially as early as in
2003 by virtue of the Judgement in the case of Titan Medical Systems Pvt
14/17
https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2025 02:31:27 pm )
C.M.A.Nos.71 & 131 of 2025
Ltd., and thereafter again in 2010 in Appu Hotels’ case.