SHRI V.C. BHALLA Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) IN this appeal under Section 129 -A of the Customs Act, 1962, it would appear that

(2.) IT would appear to us that

(3.) ON a query by us, the learned Departmental Representative had confirmed after enquiry from the Deputy Collector of Customs, Import Cargo CWC, Gurgaon Road, New Delhi who is having the custody of the lair -conditioners that they were found to be fitted with heating coils and are capable of being used for cooling as well as heating.