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of <h1>Appellate Tribunal rejects appeal for abuse of legal process.</h1> <h3>PRAKASH CHHARIA Versus COMMISSIONER OF CUSTOMS, KANDLA</h3> PRAKASH CHHARIA Versus COMMISSIONER OF CUSTOMS, KANDLA - 2004 (178) E.L.T. 495 (Tri. - Kolkata) The Appellate Tribunal CESTAT, Kolkata rejected a retention application and appeal filed by an appellant residing in Kolkata, as the same party had also filed an appeal before CESTAT, Mumbai against the same order, deemed an abuse of the legal process.
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