Sunglory Agency vs -Kolkata(Admn Airport) on 31 March, 2023
We have to examine whether the CB has complied with the
provisions of the above said regulation. We find that the Tribunal has
examined the scope of these obligations in the case of M/S Anax Air
Services Pvt Limited Vs Commissioner of Customs, (Airport and
General), New Delhi. The facts of the present case are squarely covered
by the aforesaid decision of the Tribunal. The relevant portion of the
order is reproduced below: