M/S. Ktv Health Food Pvt. Ltd vs The Commissioner Of Customs ... on 6 August, 2021
14. Per contra, Mr.B.Vijay Karthikeyan, learned Standing
Counsel appearing for the respondent has relied upon two
judgments ie., 2006 (194) E.L.T. 11 (S.C.) in the case of Tata
Teleservices Ltd., Vs. Commissioner of Customs and 2019
(370) E.L.T. 3 (S.C.)