COMMISSIONER OF CUSTOMS, COCHIN Vs. DILIP GHELANI

JUDGEMENT

(1.) REVENUE has filed these appeals and stay applications against the impugned Orders -in -Appeal in all these cases. The details of the appeals are given below in the tabular column :

(2.) WE heard both sides.

(3.) IN all these appeals the issue involved is one and the same. As the issue lies within a narrow compass, we decide both stay applications and appeals together. Therefore, we are passing a common order.