Commissioner Of Customs (Ep), Mumbai vs Prayag Exporters Pvt. Ltd. on 8 April, 2003
In that case, the Tribunal has no doubt referred to the case of Commissioner of Customs v. Prayag Export [2003 (155) E.L.T. 4 (S.C.) - 2003 (110) ECR 265 (S.C.)]