2020 (2) TMI 1087

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....6 OF 2019 - -<br>Customs<br>M. S. SONAK & DAMA SESHADRI NAIDU, JJ. Mr. C. A. Ferreira, Advocate with Adv. Rajiva Srivastava for the Appellants in all the appeals. Ms. Priyanka Kamat, Standing Counsel for the Respondent in all the appeals. &nbsp; Oral Judgment (Per M.S. Sonak, J): Heard Mr. C. A. Ferreira, who appears along with Advocate Mr. Rajiva Srivastava for the appellants in all these app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e imposed custom duties on the allegation that there was breach of Policy Sion Norms by the appellant/assessee? &nbsp; 4. On perusal of the impugned judgment and order made by the Tribunal, we find that the two main grounds which were raised and urged by the appellants have not even been adverted to, much less, considered and disposed off. 5. The first ground raised by the appellants in the appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s case, the appellants had filed rectification applications, in which, they had placed reliance on the Ministry&#39;s decisions dated 23/9/2008 and 26/11/2008, which had provided for enhancement of the wastage percentage limits from 9% to 15%. In disposing of the application for rectification, the Tribunal, by its order dated 7/6/2018 has merely held that since the Ministry&#39;s decisions were no....