2010 (9) TMI 1209

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....stoms, Kandla has challenged the order dated 29-4-2008 made by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal), proposing the following four questions stated to be substantial questions of law for the determination by this Court  : A. "Whether, in the facts and circumstances of the present case, the Hon'ble Tribunal was justified in holding that confiscation of t....

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....t assigning proper reasons and by coming to a conclusion that the expert's opinion, in the facts of the case, was otherwise though the expert's opinion was in favour of the appellant-Department? D. Whether, in the facts and circumstances of the case, the Hon'ble Tribunal is justified in passing the impugned judgment and order, without assigning proper reasons and without coming to specific....

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....dered confiscation of the goods imported by the respondent under the Bills of Entry along with penalty and fine. Being aggrieved, the respondent preferred appeal before the Tribunal which came to be allowed by the impugned order. The Tribunal held that the respondent was permitted to import used old and damaged transformers, which was nothing but transformer scrap, that it was not the case of the ....