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The Commissioner of Customs (E.P.) Vs. Jupiter Exports and (3) ors.

Court : Mumbai

Subject : Customs

Acts : Conservation of Foreign Exchange and Preservation of Smuggling Activities Act; Customs Act, 1962 - Sections 2(26), 28 and 130(A); Constitution of India - Article 226

Reported in : 2007(4)BomCR757; (2007)109BOMLR1138; 2007(119)ECC395; 2007LC395(Bombay)

Advocate for Appellant : Hina Shah, ;D.B. Shroff and ;Shilpa Balani, Advs. i/b., ;Yogesh Rohira, Adv.

Vijay C. Daga, J.1. These are two proceedings, one is Customs Application under Section 130(A) of the Customs a1962, ('the Act' for short) at the instance of the Commissioner of Customs (E.P.) ('the Revenue' for short)...