PEE JAY INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This order will dispose of two appeals bearing CUSAP Nos. 13 and 14 of 2014, as common questions of law and facts are involved.

(2.) However, the facts have been extracted from CUSAP No. 13 of 2014.

(3.) The assessee is in appeal against the order dated 21.10.2013 passed in Appeal No. 619 of 2006-Cus., by Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short, 'the Tribunal') raising the following substantial questions of law: