2016 (5) TMI 437

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.... This application has been filed for admitting the appeal under Section 130 of the Customs Act, 1962 preferred from the order dated 18th March, 2015 passed by the Customs, Excise and Services Tax Appellate Tribunal in Customs Appeal C/91/10 [2016 (332) E.L.T. 361 (Tribunal)] on the substantial questions of law as formulated in Paragraph 34 of this application. 2. It is submitted by Mr. Meh....

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....ate appearing on behalf of the authorities supporting the order passed by the Tribunal submits that since the appellant had filed the Bill of Entry declaring that the particulars given therein were true and correct and was a self-assessed shipping bill and on the basis of the said bill, duty was paid and, accordingly, shipment of 25,000 metric tons was allowed and the goods were exported, the appe....