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2020 (2) TMI 1087 - HC - CustomsDemand of Customs duty - wastage/brokerage available within the factory premises - the wastage neither exported nor removed from the bounded warehouse - Imposition of Customs Duty - breach of Policy Sion Norms by the appellant/assessee - HELD THAT:- The two main grounds urged by the appellants were not even adverted to, much less, considered by the Tribunal, it is only appropriate that the impugned judgment and orders made by the Tribunal are set aside and the appellant's appeals are restored before the Tribunal for fresh disposal on their own merits and in accordance with law. On this occasion, however, the Tribunal will have to address these two main grounds as also consider the appellant's contention based upon the Ministry's decision dated 23/9/2008 and 26/11/2008. We order accordingly. We, however, make it clear that we have not examined the merits of the rival contentions and, therefore, the Tribunal to examine such rival contentions on their own merits and in accordance with law in pursuance with this remand - The substantial questions of law are disposed of in the aforesaid terms, without we answering the same ourselves - These appeals are accordingly, disposed off.
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