2020 (10) TMI 1278

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....DER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. This appeal under Section 130 of the Customs Act, 1962 (for short "the Act 1962") is at the instance of the Principal Commissioner of Customs and is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad in Customs Appeal No.10750 of 2017 dated 05.12.2019. 2. It appears fr....