COMMISSIONER OF CUSTOMS Vs. NEMLUNI

JUDGEMENT

(1.) Heard Mr. SC Keyal, learned Senior standing counsel for the appellants. Also heard Mr. N Dasgupta, learned counsel for the respondent.

(2.) The present appeals under Sec. 130 of the Customs Act, 1962 are preferred assailing Final Order No. 75680-75682/2021 dtd. 10/11/2021 passed by the learned CESTAT, Kolkata in Custom Appeal No. 75235/2021 (Cus. Ref No. 1/2022), Custom Appeal No.75234/2021 (Cus. Ref. No. 2/2022) and Custom Appeal No. 75236/2021 (Cus. Ref. No. 3/2022).

(3.) This batch of appeals were taken up for final determination together as the initial cause of action arose on similar factual background, the show cause notices issued to the parties/respondents are common and also the orders under challenge. All the Appeals were admitted by this court the under its order dtd. 16/2/2023 framing the following substantial questions of law: