High Courts17 Mar 1960Allowed

Brojendra Kumar Saha Vs Union of India (UOI)

Calcutta High Court · AIR 1961 Cal 217 : 65 CWN 670 : (1961) 1 ILR (Cal) 501

Central Excise Rules, 1944 — Rule 11, 8, 97Central Excises and Salt Act, 1944 — Section 37(1), 37(2), 38Sea Customs Act, 1878 — Section 23