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2021 (9) TMI 834

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....CIAL CIVIL APPLICATION NO. 21470 of 2019 - -<br>Customs<br>MS. SONIA GOKANI&nbsp;AND&nbsp;MR. RAJENDRA M. SAREEN, JJ. MR D K TRIVEDI(5283) for the Petitioner(s) No. 1 MR DEVANG VYAS(2794) for th....

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....bjects to it on the ground that decision in the case of M/s. Commissioner of Customs, Kandla Vs. M/s. Agarwal Metals and Alloys dated 31/08/2021 has followed the decision in the case of M/s. Agarwal M....