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Commissioner Versus Lucky Exports

Maintainability of appeal - Scope of Sections 130 or 130A - Import of goods under DEEC scheme - demand of on unutilized items - whether the goods are covered by any exemption notification or not - Held that:- in view of the aforesaid decision in the .....

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R This is a Civil Petition filed under Section 130A of the Customs Act, 1962. 2. Having heard learned Counsel for the parties, we are of the opinion that in view of the decision of this Court rendered in the case of Commissioner of Customs, Bang .....

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