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    <title>2022 (1) TMI 724 - GUJARAT HIGH COURT</title>
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    <description>The High Court admitted three Tax Appeals challenging the reclassification of imported goods as High Speed Diesel (HSD) instead of Base Oil by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). The Revenue contended that the Tribunal&#039;s decision was illegal and perverse, constituting a substantial question of law for the High Court to consider. Despite objections raised on the maintainability of appeals before the High Court under Section 130 of the Customs Act, the Court decided to admit the appeals based on substantial questions of law. Final hearings were scheduled, and the interim order was to continue in Civil Applications.</description>
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    <pubDate>Thu, 06 Jan 2022 00:00:00 +0530</pubDate>
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      <description>The High Court admitted three Tax Appeals challenging the reclassification of imported goods as High Speed Diesel (HSD) instead of Base Oil by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). The Revenue contended that the Tribunal&#039;s decision was illegal and perverse, constituting a substantial question of law for the High Court to consider. Despite objections raised on the maintainability of appeals before the High Court under Section 130 of the Customs Act, the Court decided to admit the appeals based on substantial questions of law. Final hearings were scheduled, and the interim order was to continue in Civil Applications.</description>
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