2002 (7) TMI 543

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..... Member (T)]. This appeal has been filed by the Commissioner of Customs, Air Cargo Unit, New Delhi against the order-in-appeal passed by the Commissioner of Customs (Appeals), New Delhi. 2. We have heard the learned SDR and the learned Counsel for the respondents. The learned SDR fairly states that the order passed by the Commissioner (Appeals) is correct in law and is in conformity with th .....

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..... rder is in conformity with the clarifications given by DGFT as also the circular dated 3rd June, 1997 issued by the Ministry of Finance, Department of Revenue, we see no merit in the appeal filed by the Commissioner of Customs (Air Cargo Unit), New Delhi against the said order in appeal. Accordingly, the stay application and the appeal filed by the Revenue are dismissed. - - TaxTMI - TMITax - .....

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