FAIRDEAL SUPPLIES LIMITED Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Rule. Mr. Chintan Dave, learned senior standing counsel waives service of notice of rule on behalf of the respondent. Having regard to the controversy involved in the present petition, which lies in a very narrow compass, the petition was taken up for final hearing today.

(2.) This petition is directed against the common order dated 25.1.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "the Appellate Tribunal") in Miscellaneous Applications No.C/ROA/10348/2016 and C/ROM/10349/2016, whereby the Appellate Tribunal rejected both the applications.

(3.) Shorn of all unnecessary facts, briefly stated the facts of the case are that a final assessment order/order-in-original came to be passed by the Assistant Commissioner of Customs, Gujarat Pipavav Port Ltd., Pipavav (hereinafter referred to as the "adjudicating authority"), on 8.1.2017 denying the benefit of exemption notification No.21/2002 to the petitioner and charging the petitioner with customs duty at the rate of 15% and directing the petitioner to pay the differential duty amounting to Rs.57,38,518/-. The petitioner challenged the order of the adjudicating authority before the Commissioner of Customs (Appeals), Ahmedabad, who, by an order dated 31.3.2007 dismissed the appeal. The petitioner carried the matter in further appeal before the Appellate Tribunal in Appeal No.C/353/2007.