TMI Blog2016 (10) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... of law - Appeal admitted. - CUSTOMS APPEAL NO.80 OF 2015 - - - Dated:- 19-9-2016 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. Pradeep S. Jetly for the Appellant. None for the Respondents. ORDER P.C. Heard Mr. Jetly, appearing for the appellant. He states that similar appeals have been admitted by a Division Bench of this Court {Customs Appeal No.9 of 2014 (The Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue Notice' but the same cannot be decided without giving the Revenue an opportunity of being heard in respect of the new grounds on which the Appeal was decided? (C) Whether the CESTAT has committed a substantial error of law in not referring to various documents produced by the Revenue before allowing the Appeal of the Respondents? (D) Whether the CESTAT is right in law in ignorin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (G) Whether the CESTAT is right in law in holding that since the vessel was imported for the very first time at Sikka Port in Gujarat, the Commissioner of Customs, Bombay did not have the jurisdiction to issue a Show Cause Notice and adjudicate the same? (H) Whether the CESTAT is right in law in holding that as no Customs Duty was leviable in view of Notification No.21/2002Cus dated 0103200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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