COMMISSIONER OF CUSTOMS (PREV.) Vs. RAJESH POLYFILM

JUDGEMENT

(1.) By this application under Sec. 130A of the Customs Act, 1962 (hereinafter referred to as the Act), the Commissioner of Customs (Preventive), West Bengal has challenged the order dated 11th July, 2001 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Bench, Kolkata thereby dismissing four appeals preferred by the Commissioner of Customs which were heard analogously.

(2.) The facts giving rise to filing of the present appeal may be summed up thus:

(3.) Being dissatisfied, the Commissioner of Customs preferred an appeal before the Tribunal and as indicated above, the Tribunal by the order impugned herein had dismissed the appeal by affirming the order of Commissioner (Appeals).