2006 (2) TMI 429

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..... - M/67/2006-Cus
Customs
S/Shri S.S. Kang, C.N.B. Nair, JJ. REPRESENTED BY : Shri L.P. Asthana, Advocate, for the Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : S.S. Kang, Vi .....

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..... d goods are with the Revenue. The contention of the Revenue is that goods were handed-over to the appellants. 3. The contention of the applicant is that the goods were only handed-over for safe .....

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