1991 (2) TMI 284 - AT - Customs

Summary

The judgment pertains to an application for hearing regarding the import of goods at Calcutta Port. The appellant, represented by Ms. Neeraja Mehra, requested the appeal be heard before the bench in Delhi. The respondent objected, stating the appellant is not an importer but a letter of authority holder, and the matter involves theft and local knowledge. The bench observed that the appeal can proceed without local knowledge and accepted the miscellaneous application.