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2023 (3) TMI 1479

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.... Appeal Diary No. 36519 of 2022 with C. A. Diary No. 71 of 2023 - -<br>Customs<br>KRISHNA MURARI AND SANJAY KAROL, JJ. Shri Balbir Singh, ASG, Sudhershan K., Apoorv Kurup, Ms. Alka Agarwal, Vishesh K....

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....arned Additional Solicitor General appearing for the appellant(s) and Mr. Mukul Rohatgi, Learned Senior Counsel appearing for the respondents at length. 3. We are of the considered opinion that the m....