Union Of India vs Cosmo Films Limited on 28 April, 2023
urged that the High Court erred in construing the purpose of
Appendix 4J- issued in tandem with paragraph 4.22 of the FTP during the
material ... period was different for
a set of goods mentioned in Appendix-4J. Therefore, Appendix-4J was a part of
paragraph 4.22 and not a part