2025 (3) TMI 74

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....ek A. Rastogi a/w Ms. Meenal Songire and Ms. Aarya More. P.C. : 1. This appeal is filed against an order passed by the Tribunal dated 4 September 2019 by the appellant-revenue under Section 130 of the Customs Act, 1962, raising the following substantial question of law :- "(a) Whether in the facts and circumstances of the case, the CESTAT was right in holding that there is no evidence of the....

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....all lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for the purposes of assessment), if the High Court is satisfied that the case involves a substantial question of la....

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.... stickers imported by the respondent-importer is to be classified under Heading No. 85238020 of the First Schedule to Custom Tariff Act, 1975 or under Heading No.4907 of the said tariff. It is the case of the appellant-revenue that prior to issue of the notification dated 17 March 2012, the respondent had classified the goods under Heading No. 85238020, and post notification has classified under H....