Court No. - 29
Case :- CUSTOM APPEAL No. - 7 of 2018 Appellant :- The Commissioner, Customs(Preventive), Lucknow Respondent :- Prem Kumar Manchanda Counsel for Appellant :- Piyush Agrawal,Parv Agarwal Counsel for Respondent :- Amit Kumar Prasad,B.N.Singh,Debee Shanker Pandey,Vadana Singh
Hon'ble Pankaj Mithal,J. Hon'ble Ashok Kumar,J.
Heard Sri Piyush Agrawal and Sri B.K. Singh, learned counsel for the parties.
"One of the questions of law raised in this appeal is whether in the absence of declaration under Section 77 of the Customs Act, 1962, still section 80 of the Act can be put in service?."
In other words, it is the same question of law as has been raised in Custom Appeal No. 8 of 2018 ie. whether in the absence of any declaration under Section 77 of the Act any benefit could be extended under Section 80 of the Act.
We have answered the said question by our separate judgment and order of date in the above appeal.
In view of the answer given to the question in the above appeal, we are of the opinion that the impugned order of the tribunal dated 22.2.2018 is illegal and can not be sustained in law.
It is accordingly set aside. The appeal is allowed.
Order Date :- 19.12.2018 SKS