2018 (10) TMI 571

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Mr. Prakash Shah with Mr. Jas Sanghavi i/b. PDS Legal, for the Appellant, in both the Appeals. Mr. Sham Walve with Ms. Maya Majumdar, for the Respondent, in both the Appeals. P.C: These two Appeals under Section 130 of the Customs Act, 1962 challenge the common order dated 18th April, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). 2. Both the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... March, 2005 by the Commissioner of Customs, which required that all Customs House Agents and Members of trade who are involved in import of livestock and its products to strictly comply with the requirement of quarantine clearance and the fulfillment of Exim Policy, failing which, clearance was not allowed. 5. The grievance of the Appellant before the Tribunal was that all the Bill of Entry wi....