COMMISSIONER OF CUSTOMS, PATNA Vs. UPENDRA BABU BHATT

JUDGEMENT

(1.) THE Revenue has filed the present four appeals against the same impugned order of Commissioner of Customs (Appeals). Briefly stated the facts of the case are as under : -

(2.) XXXXX

(3.) I have heard Shri V.K. Chaturvedi, ld. SDR for the Revenue and Shri B.N. Chattopadhyay, ld. Consultant for the respondents.