2022 (3) TMI 705

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....v. 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 November, 2020 in Final Order No.75617 of 2020....

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....ture 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 Learned Tribunal erred to have arrived to such perverse findings ....

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.... 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 Commissioner of Customs (Airport and Administration), Kolkata was of ....

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....s 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 Customs, Bangalore-1 -vs- Motorola India Limited reported in (2019) 9 SCC ....