2021 (3) TMI 81

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... MMED MUJASSIM, ADV. JUDGMENT This appeal under Section 130 of the Customs Act, 1962 has been filed by the revenue against the order dated 04.04.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as the 'Tribunal'). 2. The appeal was admitted by a Bench of this Court vide order dated 26.07.2019 on the following substantial questions of law. "(i) Whet .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X