RAJESH SHARMA Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) These Customs Appeals under Sec. 130 of the Customs Act, 1962 (hereinafter referred to as 'Act of 1962') have been preferred, claiming the following reliefs: Appeal No. 126/2009:

(2.) At the outset, Mr. M.S. Singhvi, learned Senior Counsel assisted by Mr. Abhishek Mehta, appearing on behalf of the appellant-company, has pointed out that a Coordinate Bench of this Hon'ble Court, vide orders dtd. 11/1/2010, while confirming the interim order, restraining the respondents from passing final order, had admitted the present appeals on the following substantial question of law:

(3.) Learned Senior Counsel for the appellants (appellant-company and its director-Mr. Mukesh Modi) while briefing the factual matrix of the case, submitted that the appellant-company, registered private limited company, was a 100% Export Oriented Unit (EOU) and engaged in the business of manufacture of marble slabs, tiles and dressed marble blocks at Udaipur.