COMMISSIONER OF CUSTOMS IMPORT GRADE IIA NEW CUSTOM HOUSE BALLARD ESTATE MUMBAI Vs. JAIN EXPORTS PVT LTD

JUDGEMENT

(1.) This appeal by the Revenue under Section 130 of the Customs Act, 1962 (hereinafter referred to as the "said Act") arises out of the decision dated 3/6/2010 of Central Excise and Service Tax Appellate Tribunal (hereinafter referred to as the "said Tribunal"). The Respondent No.1 is the importer/assessee and Respondent No.2 is the Tribunal.

(2.) Following two questions of law have been sought to be raised as substantial questions of law in this appeal:

(3.) Briefly stated the facts leading to the present appeal are as under: