Kunal Travels (Cargo) vs Commissioner Of Customs (Import & ... on 27 March, 2017
2. It is in the aforesaid context that we bear in consideration the
principles laid down by the Division Bench of the Court in Kunal
Travels (Cargo) vs. Commissioner of Customs (Import &
General) New Customs House, IGI Airport, New Delhi [2017 SCC
OnLine Del 7683] and which was recently followed by us in HLPL
Global Logistics Pvt. Ltd. vs. The Commissioner of Customs
(ACC Import) New Customs House, New Delhi [CUSAA
327/2018].