2020 (2) TMI 1087

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....NO. 5 OF 2019, CUSTOM APPEAL NO. 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 Sriva....

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....nded warehouse? (ii) Whether the revenue could have 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 o....

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....Tribunal while making the impugned judgment and order. 7. In this 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 7/6/2....

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....6/11/2008. We order accordingly. 9. We, however, make it clear that we have not examined the merits of the rival contentions and, therefore, the Tribunal to examine such rival contentions on their own merits and in accordance with law in pursuance with this remand. &nbsp; 10. The substantial questions of law are disposed of in the aforesaid terms, without we answering the same ourselves. The....