S.Gugan vs The Commissioner Of Customs on 6 September, 2024
48. According to Mr Visen, the learned counsel for the
respondent State, the view expressed by the Andhra
Pradesh High Court in Gangaram Kandaram case
[Gangaram Kandaram v. Sunder Chikha Amin, 2000
SCC OnLine AP 119 : (2000) 2 An LT 448] is
absolutely defensible in law and, therefore, the appeal
being maintainable, the order impugned in the present
appeal does not warrant any interference.