Tribunal dismisses appeal, upholds impugned order citing precedent.

The appeal was dismissed by the Tribunal as it found no reason to interfere with the impugned order, based on a similar case where relief was granted to the appellant following a Supreme Court decision.

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The appeal was filed against Order-in-Appeal No.KOL/CUS(PORT)/AA/347-350/2016 dated 29.12.2016. After hearing both sides, the Tribunal found no reason to interfere with the impugned order and dismissed the appeal filed by the department. The decision was based on a similar case where relief was granted to the appellant following a Supreme Court decision.

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