VENUS ENTERPRISES Vs. COMMISSIONER OF CUSTOMS AIRPORT

JUDGEMENT

(1.) THE appeal is directed against the final order No. 1507/2005 dated 25. 10. 2005 passed in Appeal No. C/95/1999/mas by the second respondent, raising the following questions of law:-

(2.) DURING the course of arguments, the learned counsel appearing for the appellant seeks to modify the first question of law with regard to the Section, that instead of section 28a, it may be read as Section 28 (1) of the Customs Act. Permission granted and the first question of law can be read as hereunder:-

(3.) THE brief facts of the case are as follows:-