1993 (11) TMI 60

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....have been served. Therefore, the learned Counsel for the respondents is also present. As the appeal involves a very short question, in the light of the submission made by learned Counsel for the appellant, it is admitted and heard for final disposal. 2. It may be pointed out here that in the Writ Petition, the petitioner/appellant sought for quashing the endorsement dated 14-8-1993 on the lette....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rved by the learned Single Judge, no expression on merits should have been made. In such an event, availing of the remedy of an appeal would be an empty formality because the Collector of Customs is bound by the finding recorded by this Court. Under these circumstances, we have heard both sides. 4. It is submitted by learned Counsel for the appellant that it would be sufficient if it is observe....