COMMISSIONER OF CUSTOMS (E P ) Vs. EXOTIC FASHIONS

JUDGEMENT

(1.) Heard Mr. Jetly, learned Counsel appellant. Perused appeal and impugned order.

(2.) This appeal is filed against the order dated 7th October, 2009 passed by the Tribunal; wherein the Tribunal has taken a view that no confiscation order can be passed unless the provisional assessment of bills of entry is finalised. The view taken and the reasons recorded by the Tribunal cannot be faulted. In this view of the matter, no substantial question of law is involved. Appeal is dismissed in limine with no order as to costs.