9911796707
TMI Blog2025 (3) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... orted goods being nothing other than license stickers or licenses - CESTAT, being last fact finding authority, has passed reasoned and speaking order or not - violaton of principles of natural justice - HELD THAT:- Since the basic issue which arises from the Tribunal's order deals with the classification and rate of duty, appeal under Section 130E read with Section 130 of the Customs Act would not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue under Section 130 of the Customs Act, 1962, raising the following substantial question of law :- "(a) Whether in the facts and circumstances of the case, the CESTAT was right in holding that there is no evidence of the imported goods being nothing other than license stickers or licenses? (b) Whether the CESTAT has correctly appreciated the judgment of Hon'ble Supreme Court in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the determination of any question having a relation to the rate of duty of customs or to the value of goods for the purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law. (2) ................ (2A) ............... (3) ................ (4) ................ (5) ................ (6) ................ (7) ................ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said tariff. It is the case of the appellant-revenue that prior to issue of the notification dated 17 March 2012, the respondent had classified the goods under Heading No. 85238020, and post notification has classified under Heading No.49070030 of the said Tariff Act. This controversy on classification was the subject matter of adjudication before the Tribunal and from which the present appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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