(B.V. Nagarathna and Ujjal Bhuyan, JJ.)
Commissioner of Customs (Port) Kolkata _______________ Appellant;
v.
Kanchan Oil Industries Ltd. _________________________ Respondent.
Civil Appeal No. 4842 of 2023, decided on August 1, 2023
The Order of the court was delivered by
Order
1. Delay condoned.
2. We have heard learned Panel Advocate for the Revenue and learned counsel for the respondent at length. We are not inclined to interfere with the impugned judgment and order of the High Court.
3. The Civil Appeal is, accordingly, dismissed.
4. Pending application(s), if any, shall also stand disposed of.
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