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2018 (8) TMI 1605 - AT - CustomsProceedings under CHALR, 2004 - right of Revenue to file an appeal under CHALR - Misdeclaration of export goods - Ketamine hydrochloride - prohibited for export goods - the goods were declared as “SS Grinder” with spare parts - Held that:- In the Tribunal decision in the case of M/s. Falcon India [2018 (3) TMI 650 - CESTAT NEW DELHI], the Delhi Bench of the Tribunal has observed that the Revenue does not enjoy the right to file an appeal under CHALR - The present proceedings have been initiated under CHALR 2004, but the view expressed by the Tribunal is equally applicable. The appeal filed by the Revenue dismissed on the ground that the CHALR does not provide for a right of Revenue to file an appeal.
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