2016 (9) TMI 620

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....h Ganguli, Adv. Mr. Bhaskar Prasad Banerjee, Adv. For the Respondent : Mr. S. K. Mehta, Adv. ORDER The Court : The subject matter of challenge is an order dated 1st July, 2016 passed by the Writ Court allowing the writ petition. The operative portion of the order impugned reads as follows: "WP No.502 of 2016 is allowed by setting aside the order impugned dated May 17, 2016 insofa....

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....respondent/writ petitioner that this point was never raised before the Commissioner of Customs. He, as such, contended that the revenue is precluded from raising this point at this stage. We are not called upon to give any final answer to that question considering that an appeal from the order of the Commissioner is pending before the learned Tribunal. The Commissioner has allowed the appeal....