2010 (2) TMI 610

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....rder per : K.A. Puj, J. (Oral)]. - The Commissioner of Customs, Kandla, has filed this Tax Appeal under Section 130 of the Customs Act, 1962, proposing to formulate the following substantial questions of law for determination and consideration of this court: "1. Whether in the facts and circumstances of the case, the Tribunal was justified in holding 30-10-2000 as relevant date for sanctioning ....

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.... After considering the provisions contained in Section 27(2) as well as Section 27A of the Customs Act, the Tribunal has observed that the date of filing of the refund claim is not really relevant, but what is relevant is the provisions of Section 27(2) of the Customs Act, 1962. 4. According to Section 27-A read with the Explanation thereto, an order passed by the Commissioner (Appeals) has to ....