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 :
2
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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