2010 (1) TMI 1051

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..... llant. None appeared for the Respondent. 2. Revenue filed the application for restoration of the appeal. The appeal was dismissed vide order dated 30-7-2009 for without signing or verifying the Memorandum of Appeal. Now the appellant have done the needful. Therefore, the order dismissing the appeal is recalled. However, since earlier the appeals of Revenue on the similar issue have already been d .....

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..... of the Commissioner (Appeals) on the same issue in the case of CC(Port), Kolkata v. Sambhav Enterprises and Another, vide Order Nos. A/522/KOL/2009 and A/523/KOL/2009 dated 27-8-2009. 6. In the case of Commr. of Customs (Port), Kolkata v. Photofax Systems and others in Customs Appeal Nos. 80/09 & 103-106/09, the order of Commissioner (Appeals) was upheld by me. 7. Hon'ble Kerala High Court in th .....

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