COMMR. OF CUS. (PREVENTIVE) Vs. OVER LAND AGENCY

JUDGEMENT

(1.) By this appeal under Sec. 130 of the Customs Act (hereinafter referred to as the Act), the Commissioner of Customs (Preventive), West Bengal has challenged two orders passed by the learned Customs, Excise and Service Tax Appellate Tribunal, Eastern Bench, Kolkata, the one dated 4th May, 2005 and the other, dated 4th October, 2005 in Appeal No. SP -718 of 2004/CSM -115 of 2004 and in Appeal No. CSM -18 of 2005 respectively.

(2.) The facts giving rise to filing of this appeal may be summarised thus :

(3.) Being dissatisfied with the aforesaid two orders dated 4th May, 2005 and 4th October, 2005 passed by the Tribunal, the Commissioner of Customs (Preventive) has come up with the present appeal under Sec. 130 of the Act.