9911796707
TMI Blog2013 (11) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... he Customs Act, 1962 ("the Act"), has been preferred by the Commissioner of Customs (Preventive), Jamnagar, challenging order dated 31-8-2009 [2010 (249) E.L.T. 93 (Tri.)] passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal), by proposing the following questions : "(a) Whether in the facts and circumstances of the case, the CESTAT has committed error in law in not apply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the same from the respondent also at the time of import-sampling? (d) Whether in the facts and circumstances of the case, being final fact finding authority the CESTAT is justified in not considering the fact of presentation of goods for examination by the respondent in terms of section 145 of the Act? (e) Whether in the facts and circumstances of the case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility of the appeal. Referring to the impugned order and more particularly, to the contents of paragraph-2 thereof, it is pointed out that the issue involved in the present case pertains to the claim of benefit of concessional rate of duty in terms of Notification No. 11/97-Cus. to submit that the controversy involved in the present case directly relates to the determination of rate of duty and as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys down that an appeal shall lie to the Supreme Court from any order passed by the Appellate Tribunal relating, amongst other things, to the determination of any question having a relation to the rate of duty of customs or at the value of goods for purposes of assessment. 5. In the light of the aforesaid statutory provisions, it is apparent that against an order of the Appellate Tribunal rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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