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2023 (1) TMI 1378

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....685) for the Appellant(s) No. 1 for the Opponent(s) No. 1 COMMON ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. As all these three appeals are raising common questions of law and facts, the same are disposed off by this common order and the brief facts are drawn from the Tax Appeal No. 703 of 2022. 2. This appeal has been preferred under Section 130 of the Customs Act, 1962 challen....

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....o. 21 of 2002 dated 1.3.2022 as amended vide no. 61 of 2007 dated 3.5.2007. This reference to the larger bench of the CESTAT passed interim order on 8.8.2022 being the interim order no. 3-23/2022. The challenge is made to the larger Bench decision by raising following questions of law. "8(i) Whether in the facts and circumstances of the case, the Larger Bench of Hon'ble CESTAT is right in holdin....

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....of CESTAT is right in holding that nonpublication of tariff is not violative of clause (c) of Explanation to Condition No. 104 of Notification No. 21/2002- Customs, as amended vide Notification No. 61/2007-Customs? (v) Whether the decision rendered in King Rotors & Air Charter P. Ltd. Versus CV.C. (ACC & Import), Mumbai lay down the correct position of law?" 4. It is not in dispute that the lar....