BIKKAMAL CHHOTELAL Vs. COMMISSIONER OF CUSTOMS, JAMNAGAR

JUDGEMENT

(1.) APPEAL No. C/997 of 2003 is against the order of the Commissioner (Appeals) No. 308 and 309/2003 (96 and 97 -JMN) dated 30 -9 -2003. The Cross -Objection No. 266 of 2004 filed by the Department is connected to this appeal.

(2.) HEARD both sides.

(3.) THE relevant facts, in brief, in Appeal No. C/997/03 are as follows :