Home Case Index All Cases Customs Customs + AT Customs - 2003 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (3) TMI 470 - AT - CustomsExtract: .......aimer by the person who has sold the machines may raise suspicion but not proof of smuggled character. 4. emsp I find that the Commissioner (Appeals) has applied the law correctly to the facts of the case and no infirmity can be found in the views taken by him. Accordingly, I do not find any merits in the Revenue rsquo s appeal and reject the same.
|