1999 (7) TMI 118

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..... CAL/99
Customs
Shri P.C. Jain, Smt. Archana Wadhwa, JJ. REPRESENTED BY : Shri Sudhir Mehta, Advocate, for the Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : P.C. Jain, Vice P .....

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..... 97 cannot be extended to the attorney. It is applicable to Head Office of the importer if located within the jurisdiction of this Bench. Consequently the appeal is to be considered by the concerned Be .....

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