Ram Khazana Electronic vs Commissioner Of Customs, Air Cargo on 14 May, 2003
It can be seen that ratio of the tribunal decision squarely applies in the case before me. Accordingly, respectfully following the order in the case of Ram Khazana Electronic (supra), the impugned order confiscating 1007 nos of blankets is liable to be set aside and I do so and allow the appeal of the appellant on this issue.