2025 (11) TMI 1125

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....s. Bhavana Ahire, Advocates. For the Respondent: Mr. Prakash D. Shah, Senior Advocate a/w Mr. Mihir Mehta i/b. PDS Legal, Advocates. P.C. 1. The above Appeal is filed by the Revenue under section 130 of the Customs Act, 1962 challenging the order dated 13th November, 2024 passed by the Customs, Excise and Services Tax Appellate Tribunal in Customs Appeal No. 85627 of 2024. Customs Appeal ....

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....nd circumstances of the case and in law, the Hon'ble CESTAT erred in failing to recognize that the act of the Respondent-Importer in getting itself registered under the Online system for Domestic Tariff Area (DTA) clearance, generating and subsequently cancelling Request IDs for DTA clearance amounted to an intention to import restricted goods into the DTA, thereby attracting the provisions of Sec....

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....ree Trade Warehouse Zone]. This re-export was sought because the Revenue did not challenge the original order which allowed the Respondent to re-export the goods on payment of redemption fine. Since the Respondent herein was being thwarted from re-exporting the goods, they filed Writ Petition No.3546 of 2025 in this Court. That Writ Petition was disposed of by order dated 09th May 2025, under whic....

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....amount of Rs. 1.10 Crores deposited with the Prothonotary and Senior Master, shall continue to be invested by the Prothonotary and Senior Master in a nationalised bank until the further orders passed by this Court in the above Customs Appeal. 4. We must also mention that Mr. Shah, learned Senior Counsel appearing on behalf of the Respondent, sought to raise a contention on the maintainability o....