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2017 (6) TMI 462 - HC - CustomsMaintainability of appeal - Classification of imported vessel - classified under CTH 89059090 or otherwise - benefit of N/N. 12/2012-Cus, dated 17-03-2012 - Held that: - the said question, in the peculiar facts and circumstances of the case, may have to be adjudicated by the CESTAT first, before a regular appeal is filed before this Court under Section 130 of the Act - petition disposed off by remitting the matters back to CESTAT - matter on remand.
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