COMMISSIONER OF CUSTOMS (PORT) Vs. SUDHIR SATNALIWALA

JUDGEMENT

(1.) The Court :

(2.) We failed to understand why this exercise was at all warranted in between 13th May, 2008 till 13th September, 2008. Time was spent for unnecessary exercise which is nothing to do with the effective steps for preferring the appeal and subsequent dates are irrelevant as they are not relevant either to consider.

(3.) Hence having regard to the facts and circumstances of the case as narrated above we are of the view that the department is not really keen to prefer the appeal but just to sit tight over the matter without any ground. Hence we reluctant to dismiss this application similarly the appeal is also dismissed.