NARAYAN NAMBIAR MELOTH Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) THE following twelve appeals have been filed by the Revenue and party. Cross -objections have also been filed by the respondents. The details of appeals and cross -appeals are given in the following tabular column :

(2.) WE heard both sides.

(3.) SHRI P.A. Augustian, Advocate appeared on behalf of the appellants and Shri K. Sambi Reddy, JDR for the Revenue.