Continental Exporters vs Collector Of Customs on 22 November, 1990
7. We have heard both the sides and have gone through the facts and circumstances of the case. The matter is fully covered by a judgment of the Madras High Court in the case of Union of India and Anr. v. Raj's Continental Exports Pvt. Ltd. reported in 1987 (27) ELT 256. Paras No. 6 and 9 from the said judgment of the Madras High Court are reproduced below :-