Decision of Hon’ble High Court of Delhi, favourable and important for the Department - Regarding.

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....nt - Regarding. I am directed to refer to the judgment of Hon'ble High Court of Delhi passed on 27-9-2011 [2012 (278) E.L.T. 587 (Del.)] in favour of Revenue over the substantial question of Law viz. - 'Whether the learned CESTAT has got jurisdiction under the provisions of the Customs Act, 1962 to restore the appeals dismissed by it four years ago, by reviewing its own order particularly when th....