CC Vs. DEV KRUPA SHIP BREAKING

JUDGEMENT

(1.) THIS Appeal was dismissed, initially, in absence of learned Counsel Shir Malkan for the Appellant. Thereafter, on Civil Application, being filed, it was restored and heard today itself.

(2.) THE Commissioner of Appeal decided the Appeal in favour of the respondent, against which the Appeal filed by the Department was dismissed by the CESTAT. Hence, this Appeal.

(3.) NONE of the aforesaid questions can be said to be question of law, much less substantial questions of law -Appeal under Section 130 of the Customs Act can be entertained by this Court only if it is satisfied that substantial questions of law are involved in it. At the cost of repetition we may state that no question of law, much less substantial question of law, is involved in this Appeal which requires to be decided by this Court in this Appeal. Having carefully gone through the impugned orders passed by the Commissioner (Appeals) and CESTAT, we are of the considered opinion that even otherwise no interference is called for by this Court in this Appeal.