SANJAY GHODAWAT Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) These appeals present same facts. For the sake of convenience, we have recorded the facts as arisen in Customs Appeal No.52 of 2018. At the request of the learned Counsel for the parties, we have taken up the appeals for final disposal at the admission stage.

(2.) Leave to amend the cause title in Customs Appeal No.52 of 2018, which may be carried out forthwith. Reverification is dispensed with.

(3.) The appellant has challenged the order dated 24 th January, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal ("the Tribunal" for short) and a further order dated 3 rd July, 2017 under which the appellant's application for rectification came to be rejected.