2024 (7) TMI 78

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....a/w Mr. Satyaprakash Sharma. For the Respondent : Mr. Prakash Shah a/w Mr. Jas Sanghavi i/b PDS Legal. P.C. : 1. Appellant in this appeal under Section 130 of the Customs Act, 1962 is impugning an order dated 11th June 2020 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (CESTAT). 2. It is appellant's case that on intelligence that was gathered ....

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....and in this appeal proposed following substantial questions of law. SUBSTANTIAL QUESTIONS OF LAW (a) Whether the CESTAT was right in law in allowing the Appeal solely on the basis of purported expert opinions with regard to unconnected duty free item disregarding cogent evidence in the form of own un-retrated admission of the Respondents establishing contrary? (b) Whether CEST....

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....ion 108 of the Customs Act, 1962 and giving way only to expert opinions while passing impugned final order? 3. In the Show Cause Notice, it is stated that, for biscuits which were exported seven items were permitted to be imported duty free, one of which is additives and other baker ingredients - Leavening Agent. Admittedly, respondent imported Sweet Whey powder as a leavening agent. Relying on....

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.... Kumar brought to our attention an opinion dated 30th November 2013 from one Dr. G. Subrahmanyam, Professor, Department of Biosciences and Bioengineering addressed to Additional Commissioner of Customs SIIB Export and submitted that said Dr. G. Subrahmanyam has opined that Sweet Whey powder cannot be used as a leavening agent. Again that would be deciding a question of fact and no substantial ques....