Kumar Cotton Mills Pvt. Ltd. vs Commr. Of Cus. & C. Ex. on 28 October, 2002 He also placed reliance on the Delhi High Court judgment in the case of UK Paints Industries v. UOI - 2002 (144) E.L.T. 255. Customs, Excise and Gold Tribunal - Mumbai Cites 16 - Cited by 0 - Full Document