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2015 (1) TMI 1173 - BOMBAY HIGH COURTBenefit of the Notification 97/2004-Cus., dated 17-9-2004 - Import of catalysts - Ommission of consumable from benefit of Notification - High Court admitted the appeal of Revenue against the decision of tribunal [2013 (10) TMI 1258 - CESTAT MUMBAI] on the following questions of law:- (i) Whether in the facts and circumstances of the case and in law the Tribunal is justified in holding that the catalyst is different from consumable and therefore denial of benefit to the Respondent is not sustainable? (ii) Whether in the facts an circumstances of the case and in law the Tribunal is justified in holding that the policy will prevail over the customs notification when the Ministry of Finance, Govt. of India has every authority to regulate the customs duty benefit? (iii) Whether in the facts and circumstances of the case and in law the Tribunal is justified in holding that the extended period of limitation is not available despite the fact that the benefit of notification was availed by willfully misdeclaring the goods?
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