M/S. Bose Enterprise vs Commissioner Of Customs (Port) on 14 July, 2025

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The Court : This appeal has been filed by a Customs House agent under

section 130 of the Customs Act, 1962, challenging the final Order dated 23 rd

September, 2024 passed by the Customs, Excise and Service Tax Appellate

Tribunal, Eastern Zonal Bench, Kolkata (Tribunal) in Customs Appeal

no.75060 of 2017.

The appellant has raised the following substantial questions of law for

consideration :

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i) Whether the learned Tribunal all along proceeded in the matter putting

the petitioner in the same footing with the other appellant which is

wrongful and incorrect inasmuch as the case of the petitioner and the

case of the other appellant are not the same and cannot be treated on the

same footing ?

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