2005 (1) TMI 570

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....spondent. [Order per : Jyoti Balasundaram, Vice-President]. - In this case, the plea of the appellant who is the manager of Silchar Branch of M/s. Overnite Express Ltd., Domestic and International Courier, for release of Jean Pants of foreign origin, was rejected by the Assistant Commissioner, on the ground that he was not the owner of the goods in question. The Commissioner (Appeals) reject....