The Commissioner Of Customs & Central ... vs Keerthi Kumar Jain on 1 June, 2012 In this regard, he relies on the decision in the case of Bharat Kumar Jaini Vs. CC, Jaipur [2007 (217) E.L.T. 42 (Tri.-Del.)]. Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 0 - Full Document