2020 (10) TMI 644

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..... eep Jetly, Sr. counsel a/w Mr.Jitendra Mishra for the rspondents Ms. Jyoti Chavan, AGP for the rspondnet State ORDER P. C. Heard Mr. Sridharan, learned senior counsel for the petitioners and Mr. Jetly, learned senior counsel for the respondents. 2. Challenge made in this writ petition is to the order in original dated 27/2/2017 passed by the Principal Commissioner of Customs (Import-I), Mumba .....

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..... that the impugned order is an apealable one under section 128 of the Customs Act, 1962. He submits that the conclusions summarized by the adjudicating authority are based on determination of facts which can be gone into in an effective manner only in an appellate proceeding. Besides, the amendments were made to the Essentiality Certificate after the period was over. 5. Be that as it may, after h .....

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