KAMAL SEHGAL Vs. COMMISSIONER OF CUSTOMS (GENERAL)

JUDGEMENT

(1.) Counsel for the respondent states that they have obtained instructions on telephone that the appeal preferred by the appellant may be restored to be decided by the Customs, Excise and Service Tax Appellate Tribunal.

(2.) With the consent of the counsel for the parties, we frame the following substantial question of law:-

(3.) Counsel for the appellant in our opinion rightly submits that the scope of jurisdiction and interference against the show cause notice is limited, whereas interference by appellate forum against the final order is wider and broader. Further, the appellant has already made a statement that he would be withdrawing the writ petition as final order has been passed.