High Courts21 Dec 2001

Rohit Kumar Vs Union of India (UOI)

Calcutta High Court · (2002) 82 ECC 750 : (2002) 141 ELT 27

Customs Act, 1962 — Section 110(3), 75, 75(1)Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 — Rule 13, 16AForeign Exchange Management (Export of Goods and Services) Regulations, 2000 — Regulation 3(1)