Court Denies Request to Include Directorate of Revenue Intelligence as Party in Appeal by Commissioner of Customs.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Considering the submissions made by learned counsel appearing for the appellant (The Commissioner of Customs) and the Directorate of Revenue Intelligence regarding impleadment of the Directorate as a party in the appeal, we are of the view that this prayer cannot be acceded to as the appellant and the directorate are authorities directly under the central government.....