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2017 (8) TMI 1551

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....br>Customs Appeal No. 53 Of 2016 - -<br>Customs<br>A.S. Oka And &nbsp;Riyaz I. Chagla, JJ. Mr. Prakash Shah, with Mr. Jas Sanghvi, i/b PDS Legal for Appellant.&#8203;&#8203;&#8203;&#8203;&#8203;&#820....

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....ion in the light in the judgment of the Hon'ble Apex Court in the case of Commissioner of Customs V/s. Sayed Ali reported in 2011 (265) E.L.T. 17 (S.C.) and consequently the adjudication order dated 1....