2025 (8) TMI 1163

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....eet Singh Makker, AOR Mr. Rupesh Kumar, Sr. Adv. Mr. Prashant Singh-ii, Adv. Mr. Nachiketa Joshi, Adv. Mr. Raman Yadav, Adv. Mr. Rajat Vaishnaw, Adv. Mr. Mudit Bansal, Adv. Mr. S. Vijay Adithya, Adv For the Respondent : Mr. S. Jaikumar, Adv. Mr. Kartik Jindal, Adv. Mr. Anant Gautam, Adv. Mr. Rishi Chauhan, Adv. Mr. Rajesh Kumar Gautam, AOR ORDER 1. These appeal(s) have been filed under Se....

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.... Section 130E of Customs Act, 1962. 4. The learned counsel for the appellant submits that in the meantime this Court in Commissioner of Customs, Bangalore-1 v. Motorola India Limited, (2019) 9 SCC 563, has held that where the only question involved is whether the assessee has violated the conditions of exemption notification by not utilizing the imported materials for manufacturing of the decla....

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....Limited (Supra) the appeal against the order of CESTAT would lie before the High Court under Section 130 of the Customs Act, 1962. 7. As we notice that the appellant had in fact approached the High Court by filing appeals i.e. CEA Nos. 111/2009; 112/2009; 113/2009, 114/2009 under Section 130 of the Customs Act, 1962, we deem it appropriate to invoke our extraordinary powers under Article 142 of....