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2018 (10) TMI 575 - HC - CustomsAdmission and disposal of appeal - substantial question of law - Whether in the facts and circumstances of the case, the appellate tribunal is right in passing the order after five months twenty days from the date of hearing contrary to the judgment of this court in the case of Shivsagar Veg. Restaurant vs. Assistant Commissioner of Income Tax, Mumbai [2008 (11) TMI 64 - HIGH COURT BOMBAY]? Held that:- The decision in the case of GANDHAR OIL REFINERY (I) LTD., KUSHAL N. DESAI, VIVEK SAH, RAJIV PAREKH, SAH PETROLEUMS LTD. (NOW KNOWN AS GP PETROLEUMS LTD.) , APAR INDUSTRIES LTD. VERSUS THE COMMISSIONER OF CUSTOMS (IMPORT) [2016 (10) TMI 157 - BOMBAY HIGH COURT] equally applies to the present case, where it was held that Once the manner in which the tribunal has dealt with the appeals is not agreed, then, no alternative exists, but to quash and set aside the impugned order. Impugned order set aside - Both the Appellant's appeals are restored to the Tribunal for fresh disposal, in accordance with law.
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