2017 (7) TMI 1114

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.... Jyoti Kumar Manglam, Advocate, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The Revenue is in appeal against order dated 1-10-2015 of Commissioner of Customs (Appeals), New Delhi. The respondent, Organizing Committee for CWG, 2010 imported timing equipments in connection with Common Wealth Games 2010. They claimed the exemption under Notification No. 13/2010-Cus., date....

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.... duty demand or on penalty. We note that the impugned order is not in conformity with the provisions of Section 128A of Customs Act, 1962, which stipulates the role of the Commissioner (Appeals) while deciding appeals filed before him. 2. We have heard the Learned AR for Revenue and the Learned Counsel for the respondent. Admittedly, the impugned order did not address the issues raised by th....