THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, PORT AREA, VISAKHAPATNAM, ANDHRA PRADESH Vs. GAYATRI TIMBERS PRIVATE LIMITED

JUDGEMENT

(1.) The Revenue has come up with the above appeals under Section 130A of the Customs Act, 1962, challenging the orders of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowing the claims for refund made by the Assessee.

(2.) Heard Mrs. Sundari R. Pisupati, learned senior standing counsel for the Appellant and Mr. K. Vijay Kumar, learned counsel for the respondent-Assessee.

(3.) The respondent-Assessee imported timber logs under various bills of entry. The material imported by the respondent- assessee admittedly fall within the First Schedule to the Customs Tariff Act , 1975.