2021 (1) TMI 1163

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..... Durga Prasad Rao And Hon'ble Ms. Justice J. Uma Devi For the Petitioner : N. Sai Phanindra Kumar, Advocate. For the Respondent : None. ORDER : Per UDPR, J When the matter is taken up for hearing, learned counsel for petitioner, Sri N. Sai Phanindra Kumar, would submit that the Department has filed an appeal before the Commissioner of Appeals, Customs Department, Guntur and the pet....