COMMISSIONER OF CUSTOMS Vs. VAZ FORWARDING LTD.

JUDGEMENT

(1.) THIS appeal is preferred against a consolidated order made by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal) in an order passed in three appeals being Appeal No. C/187 -189/2009. Since a common appeal has been filed in relation to all the three parties, this appeal is treated as an appeal preferred against Respondent No. 1 - M/s. Vaz Forwarding Limited.

(2.) THE Commissioner of Customs, Kandla in this appeal Under Section 130 of the Customs Act, 1962 has challenged order dated 27th July, 2009 made by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal) proposing the following two questions:

(3.) MS . Amee Yajnik, learned Senior Standing Counsel appearing on be -half of the Appellant has assailed the impugned order by placing reliance upon the reasoning adopted by the adjudicating -authority.