(1.) THIS is an appeal against Order -in -Original No. 3/2003 (AIR), dated 26 -7 -2003 passed by the Commissioner of Customs, Chennai (Air Port).
(2.) THE brief facts of the case are as follows :
(3.) SHRI R. Ravindran, learned Advocate appeared for the appellants and Smt. Shobha L. Chary, learned JCDR appeared for the Revenue.