(Krishna Murari and Sanjay Kumar, JJ.)
Commissioner of Customs (Import) NS III _______________ Appellant;
v.
Jaydev Mishra and Others ________________________ Respondent(s).
Civil Appeal No(s). of 2023 (@ Diary No. 12119/2023), decided on May 12, 2023
The Order of the court was delivered by
Order
1. Delay condoned.
2. We have heard learned counsel appearing for the appellant.
3. Apart from the fact that Civil Appeal No. 1999/2023 arising out of an identical issue has been dismissed vide order dated 27.03.2023, we also find that the dispute herein is concluded by the findings of fact recorded by the authorities below and the impugned order does not require any interference at our behest.
4. The appeal accordingly stands dismissed.
5. Pending application(s), if any, shall stand disposed of.
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