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(iii)Civil Appeal No.3221/2010 dated 12.4.2010 (Raj Kumar Shivhare v. Assistant Director, Directorate of Enforcement and amp and another); (iv)AIR 2013 SC 30 (Rohitash Kumar and others v. Om Prakash Sharma and others);
(v)Kaleesuwari Refinery Pvt. Ltd v. Central Board of Excise and Customs and others in WP.Nos.7705 and 7706 of 2011 (Madras High court); (vi) Indian Kanoon-http://indiankanoon.org/doc/257586 (Mahakaushal Builders Welfare ...v. Superintendent of Customs and Central Excise) (Madhya Pradesh High Court);