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2000 (12) TMI 117 - AT - Customs
Extract:
.......nch) and in the case of M.V.T. International v. Commissioner of Customs, New Delhi 2000 (117) E.L.T. 258 (T) 2000 (36) RLT 799 (CEGAT) , to the contrary, does not reflect the correct position of law, and is over-ruled accordingly. 25. Accordingly, the appeal filed by M/s. Om Prakash Bhatia has no merit and the same is rejected. Ordered accordingly.