HARISH CHAPPA HASSAN Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) This appeal arises out of the Order -in -Original No. 37/2007, dated 18 -12 -2007 passed by the Commissioner of Customs, Cochin.

(2.) SHRI P.A. Augustian, learned Advocate appeared on behalf of the appellant and Shri V. Poorna Chandra Rao, learned Departmental Representative (SDR) for the revenue.

(3.) WE heard both sides.