FARAN ENTERPRISES versus APPELLATE TRIBUNAL, CUSTOMS, EXCISE AND SALES TAX
The following two forums came to the same conclusion as the Customs Act 1969 section 196 appeals restitution of the appellant customs duty and other tax avoidance details of the consignment, and after examining the material available on the record, the facts were well established. Consistency with the record contemplated in harmony with, shall not be interfered with by the High Court, unless an illegal or material misconduct is appealed under Section 196, Customs Act, 1969, only the lower forum Can be filed on any question of law arising out of the order where no one is specifically asked about the law Came the angry enough points and facts, and both forums was also resolved that the appeal could not be sustained
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