2010 (7) TMI 325

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....e Appellant. S/Shri Anil Balani and V. Sridharan with Prakash Shah, i/b PDS Legal, for the Respondent. [Order]. - P.C. : Heard learned counsel for the appellant and Learned counsel for the respondents. Perused appeals. 2. The view taken by the Tribunal is in consonance with the judgment of this Court in case of the Commissioner of Customs (Import) v. M/s. Finesse Creation Inc. pa....