ALEX C JOSEPH Vs. UNION OF INDIA

JUDGEMENT

(1.) This is an Appeal filed under Section 130A of the Customs Act, 1962. It is directed against Annexures A and B Orders. The case of the Appellant, in short, is as follows:

(2.) In Annexure C Show Cause Notice, the case set up apparently, in brief, is as follows:

(3.) It is the complaint of the Appellant that the consequential orders, namely Annexure I, as confirmed finally by Annexure A are not in conformity with Annexure c decision. The findings in Annexure A which are relevant are as follows: