GAGANDEEP SINGH ANAND Vs. COMMISSIONER OF CUSTOMS (IMPORT)

JUDGEMENT

(1.) This appeal under Section 130 of the Customs Act, 1962 (the Act) challenges the order dated 28th July, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal).

(2.) On 14th March, 2019 we passed the following order :­

(3.) This appeal could not reach hearing on 2nd April, 2019 and stood adjourned from time to time. Today, the appeal reached hearing and it was taken up for final disposal on the above substantial questions of law.