Earlier decision of co-ordinate jurisdiction cannot be rendered per incuriam

VRL Logistics Ltd. Vs Commissioner of Customs (CESTAT Ahmedabad) Held that incorrect earlier decision by a bench of co-ordinate jurisdiction cannot be rendered per incuriam. Earlier decision has binding effect on a bench of co-ordinate jurisdiction. Facts- The division bench while hearing Customs appeal filed by VRL Logistics Ltd. and other connected Customs Appeals noticed that two contradictory views had been expressed by division benches of the Tribunal in Commissioner of Customs, New Delhi vs. Sameer Gehlot and King Rotors & Air Charter P. Ltd. vs. C.C., Mumbai. In Sameer Gehlot the be...