RISHI TRADE CENTRE Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) Delay condoned in S. L. P. (C)No. 19051 of 1996 (C. C. No. 2966/96).

(2.) Leave granted in both the appeals. Civil Appeal No. 12036 of 1996 @ S. L, P. (C) No. 19051 of 1996 (C. C. No. 2966) (Narayani Trading Concern (P) Ltd.)

(3.) This appeal is preferred against the judgment of a Division Bench of the Calcutta High Court dismissing the appeal preferred by the respondent-Collector of Customs, Calcutta Port and others.