PRINCIPAL COMMISSIONER OF CUSTOMS Vs. SHANTILAL JAVERCHAND JAIN

JUDGEMENT

(1.) This tax appeal under Section 130 of the Customs Act, 1962 (for short "the Act 1962") is at the instance of the Principal Commissioner of Customs and is directed against the order dated 25.06.2019 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad, in the Customs Appeal No.12788 of 2018-DB.

(2.) The appellant has proposed the following questions of law for the consideration of this Court :

(3.) We need not adjudicate the questions of law as proposed by the Revenue as we take notice of the fact that a common order was passed by the Tribunal in two appeals being the Customs Appeal No.12787 of 2018 and Customs Appeal No.12788 of 2018 respectively from which the present appeal arises before us. Against the order passed by the Tribunal in the Customs Appeal No.12787 of 2018, the Revenue had come before this Court by way of Tax Appeal No.106 of 2020. A coordinate Bench of this Court vide order dated 27.02.2020 dismissed the Tax Appeal No.106 of 2020. The order reads thus :