2022 (3) TMI 705

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....Ganguli, Adv. Mr. Sukalpa Seal, Adv. Ms. Priyamvada Singh, Adv. ...for the appellant Mr. Sujit Ghosh, Adv., Mr. Rahul Dhanuka, Adv., Mr. Joybrata Misra, Adv., Mr. Hersh Choudhury,Adv., Mr. Subh Dixit, Adv., for the respondent ORDER The Court : This appeal filed by the appellant under Section 130 of the Customs Act, 2016 (the 'Áct' in brevity) is against the order dated 18th Novembe....

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....h May, 2005 when the said Circular is explanatory in nature and has given nothing but a mere clarification of the exemption Notification vide No.45/2005-Cus(Tariff) dated 16th May, 2005 and no new condition and/or restriction has been brought into effect to curtail the scope of the said original exemption Notification vide No.45/2005- Cus(Tariff) dated 16th May, 2005 ? (c) Whether the Lea....

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....objection contending that this appeal is not maintainable before this Court under Section 130 of the Act as the matter concerns a decision on the rate of duty as the question involved is with regard to the applicability of notification no.45/2005-Customs dated 16th May, 2005. We have heard learned standing Counsel on behalf of the appellant. The adjudicating authority, namely, the Principal Com....

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....r. Ghosh with regard to the maintainability of the appeal before this Court. The facts are not in dispute, namely, that the benefit of the notification no.45 of 2005 has been denied. In such circumstances, will it be a bar for this Court to entertain this appeal under Section 130 of the Act? In this regard, we have considered the decision of the Hon'ble Supreme Court in the Commissioner of Cust....