https://www.taxtmi.com/caselaws?id=297923 The High Court summarily dismissed the Tax Appeal filed by the Commissioner of Customs (Preventive), Jamnagar under Section 130 of the Customs Act, 1962. The Court found that no substantial question of law arose from the Tribunal's decision, which emphasized following its own orders over a Circular issued by the Central Board of Excise & Customs. The Tribunal's interpretation of reliance on previous decisions by Hon'ble CESTAT was upheld, and the binding nature of Circular No. 96/2002-Cus was affirmed, leading to the dismissal of the Appeal. en-us Wed, 24 Feb 2010 00:00:00 +0530 Thu, 30 Sep 2021 18:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297923 The High Court summarily dismissed the Tax Appeal filed by the Commissioner of Customs (Preventive), Jamnagar under Section 130 of the Customs Act, 1962. The Court found that no substantial question of law arose from the Tribunal's decision, which emphasized following its own orders over a Circular issued by the Central Board of Excise & Customs. The Tribunal's interpretation of reliance on previous decisions by Hon'ble CESTAT was upheld, and the binding nature of Circular No. 96/2002-Cus was affirmed, leading to the dismissal of the Appeal. Case-Laws Customs Wed, 24 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297923