COMMISSIONER OF CUSTOMS Vs. EUROASIA GLOBAL

JUDGEMENT

(1.) Delay condoned. Leave granted.

(2.) Reasons for staying the impugned judgment:

(3.) The main point which arises for determination in this civil appeal is: whether misdeclaration of description and value in the facts and circumstances of this case constituted "smuggling" as defined in Section 2(39) of the Customs Act.