K. RAHUMAN SAIT Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This appeal has been filed under Section 130 of the Customs Act, 1962 (hereinafter referred to as "the Act"), challenging the correctness of the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai (for brevity "the Tribunal"), in Final Order No.1340 of 2009 in Appeal No.C/339/99 dated 22.09.2009.

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

(3.) Heard Mr.A.Thiyagarajan, learned Senior Counsel for Mr.S.Ramesh Kumar, learned counsel for the appellant/assessee and Mr.T.Pramod Kumar Chopda, learned Senior Standing Counsel for the 1st respondent/Revenue.