M/S. Pavan Enterprises vs The Chief Commissioner Of Customs on 26 August, 2022
W.P.No.15906/2022 dated 18.08.2022. It is submitted that
the only difference / distinction that arises in the present
petition and the Pavan Enterprises case (supra) is that
while in the said case, the respondents - revenue had
preferred the appeal and the same was pending without
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there being any interim order but in the instant case, the
respondents have not preferred any further appeal against
the order passed in favour of the petitioner by the 2nd
respondent. It is therefore submitted that the present
petition also deserves to be disposed of in terms of the
aforesaid decision.