2021 (3) TMI 81 - HC - Customs

Maintainability of appeal - Section 130 of the Customs Act 1962 - HELD THAT - The appeal was admitted by a Bench on the substantial questions of law. The substantial question of law framed in this appeal are answered against the appellant and in favour of the respondent - Appeal dismissed.

Summary

The Karnataka High Court dismissed the appeal under Section 130 of the Customs Act, 1962 filed by the revenue against the order of the Customs, Excise and Service Tax Appellate Tribunal. The Court answered the substantial questions of law against the appellant and in favor of the respondent, leading to the dismissal of the appeal.