2021 (10) TMI 1334

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....r the Petitioners : M/s. Lakshmi Kumaran And Sridharan Attorneys, A. Lawrencea, Lawrence, Raghavan Ramabadran, P. Sridharan, A. Lawrence. For the Respondents : MR. V.SUNDARESWARAN senior panel counsel, Advocate. ORDER M. SUNDAR, J Read this in conjunction with and in continuation of earlier proceedings made in the previous listing on 20.09.2021. 2. Today, Mr. P. Sridharan, learned c....

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....ourt in Canon India case [M/s. Canon India Private Limited Vs. Commissioner of Customs reported in 2021 (3) TMI 384] and this Canon India principle was reiterated subsequently in Agarwal Metals case [Commissioner of Customs, Kandla Verses M/s. Agarwal Metals and Alloys reported in 2021 (9) TMI 316] being order dated 31.08.2021 made by Hon'ble Supreme Court in Civil Appeal No.3411 of 2020. 5....