INTERNATIONAL SHIPPING Vs. COMMISSIONER OF CUSTOMS, CUSTOMS

JUDGEMENT

(1.) This appeal has been filed, against an order No. S -34/37/99 I&B Cus dated 16.05.2001 of the Commissioner of Customs, who after considering the submissions of the appellant, a licensed Custom House Agent, ordered: -

(2.) The brief, relevant facts are as below: -

(3.) We have heard both sides and considered the submissions and after considering the same find: -