SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal Nos. 2342 to 2362 of 20012004 TaxPub(DT) 1391 (SC) : (2004) 267 ITR 0272 : (2004) 187 CTR 0297 : (2004) 136 TAXMAN 0491Commissioner of Customs v. Indian Oil Corpn. Ltd. SUBSCRIBE FOR FULL CONTENT