Shiv Shakti Trading Company v. the Commissioner of Customs (Preventive) & Anr.
Case brief
What is this about?
Court held that no useful purpose served investigating evasion of service due to address discrepancies. Petitioner relegated to appellate remedy; Commissioner requested to hear appeal without limitation barrier if approached within two weeks.
What did the court decide?
Petitioner relegated to appellate remedy; Commissioner to hear appeal without limitation bar if approached within two weeks.