SUBSCRIBE FOR FULL CONTENT The Tax Publishers1999 TaxPub(DT) 1249 (Guj-HC) : (1999) 154 CTR 0195Sheth Enterprises (P) Ltd. & Anr. v. Commissioner of Customs & Anrs.In the Gujarat High Court B. C. Patel & A. L. Dave, JJ. SUBSCRIBE FOR FULL CONTENT