2018 (5) TMI 843

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.... Per: Justice (Dr.) Satish Chandra: The appeal is filed by the appellant against the order-in-appeal No. CC(A)CUS/D-II/ICD TKD/1067/2016 dated 27.12.2016 passed by the Commissioner of Customs, New Delhi. Against this order, the Department has filed appeal which was heard on 04.09.2017 in the presence of the appellant's Counsel. Finally, the Tribunal vide its Final order No. 56497/2017 dated 04....

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....w, the appellant has filed the present appeal. 4. With this background, we heard Sh. Priyanshu Uppadhyay, ld. Advocate for the appellant and Sh. Rakesh Kumar, ld. AR for the Revenue. 5. After hearing both sides and on perusal of record, it may be mentioned that the Tribunal vide its order dated 04.09.2017 has dismissed the departmental appeal by observing that - ".... we find no reason to inter....