COMMISSIONER, CUSTOMS Vs. SH. EANAM AHMED LASKAR

JUDGEMENT

(1.) Heard Mr. Johny L. Tochhawng, learned counsel for the appellant and Mr. B. Lalra-menga, learned counsel for the respondent.

(2.) This Customs Reference has been registered on filing of an appeal under Sec. 130 of the Customs Act, 1962 by the Commissioner, Customs (Preventive), NER, Shillong, impugning the Order dt. 6/7/2022, passed by the Customs Excise and Service Tax Appellate Tribunal (CESTAT), Eastern Zone, Kolkata, in Custom Appeal No. 75949/2021.

(3.) By order dtd. 19/3/2024, this Court, upon hearing the learned counsel for both the parties, had formulated the following substantial questions of law: