2019 (1) TMI 1611

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Full Text of the Document

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....led in Court today is taken on record. None appears for the respondent. This is an appeal under Section 130 of the Customs Act, 1962 is admitted on the following substantial questions of law: i. Whether the learned Tribunal erred in observing that no duty liability was involved and failed to appreciate that "NIL" rate of duty is also a rate of duty and hence the goods leviable at "NIL" rate....