M/S. S.K. Metal & Co. vs Commissioner Of Customs & Ors on 6 May, 2016
41. However, there have been some decisions of this Court which are not
consistent with the above settled position of the law as explained in
International Airport Authority of India v. Grand Slam International
(supra) and reiterated in Shipping Corporation of India Limited v. C.L.
Jain Woollen Mills (supra).