GLOBAL EXIM Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard.

(2.) The factual matrix lies in narrow compass:

(3.) Aggrieved by the aforesaid order, the petitioner invoked the appellate jurisdiction of the Commissioner of Customs (Appeals), who, vide order dated 10th December, 2009 allowed the appeal observing in paragraph Nos. 8 and 11, as under: