2021 (7) TMI 1108

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....BOARD OF EXCISE & CUSTOMS FOR THE APPELLANT ADV. MADHU RADHAKRISHNAN FOR RESPONDENTS. JUDGMENT S.V. Bhatti, J. Respondents in W.P.(C) No.10141/2011 are the appellants. The learned Single Judge, through the judgment impugned in Writ Appeal, directed the appellants as follows: "4. Having heard both the sides, this Court finds that the proceedings have to be taken to logical conc....

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....1/2011 in C/47/2011, order dated 01.02.2011, directed the appellants as follows: "27. Having regard to the aforesaid facts and once we have held that the Customs authorities are bound to accept the transaction value, we direct them to allow clearance within 3 days as held by the Tribunal in the case of Rational Art & Press Limited - 2007 (215) ELT 522. It was informed that the appeal agai....

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....h detention certificate certifying the period for which the goods remained detained. 29. It was submitted by revenue that they have filed cross objections. On perusal of the same, we find that the points are in support of the impugned order. Further, we find that the impugned order has no findings, by which revenue could have been aggrieved and hence, there cannot be any cross objections.....