COMMISSIONER OF CUSTOMS (IMPORT) Vs. DINESH BHABOOTMAL SALECHA

JUDGEMENT

(1.) This is an appeal under Sec. 130 of the Customs Act, 1962 (for short "the Act") against the order dtd. 23/6/2022 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (CESTAT), whereby the CESTAT has ordered the provisional release of the seized goods in the shape of iPhones in purported exercise of powers under Sec. 110A of the Act.

(2.) As against the six questions proposed, we admit the present appeal on the following substantial question of law:

(3.) The appeal is taken for final disposal.