COMMISSIONER OF CUSTOMS Vs. KISHAN KUMAR KEJRIWAL

JUDGEMENT

(1.) The Court : This appeal is sought to be admitted on various grounds as mentioned in paragraph 8 :-

(2.) We have heard Smt. Sarkar in this matter. We have gone through the impugned judgment and order of the Learned Tribunal. We are of the view no question of law not to speak of substantial question of law is involved in this matter. Hence, we are not inclined to deal with this appeal with reasons as follows :-

(3.) It is pertinent to note that the Commissioner has also taken the same view with regard to the confiscation.