(1.) This appeal by M/s. Innovative Cargo Services, under Section 130 of the Customs Act, 1962 ('Act') is directed against the impugned order dated 30th March 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal ('CESTAT') in C/A/52636/2017-CU(DB) [2017 (355) E.L.T. 150 (Tri.-Del.)].
(2.) Admit.
(3.) The following question of law is framed for consideration :