COMMNR. OF CUSTOMS, KANDLA vs. M/S. ESSAR OIL LTD.

The appeals are allowed with no order as to costs

E N T ARIJIT PASAYAT, J. These appeals by the Revenue are directed against the common judgment passed by the Customs Excise and Gold (Control) Appellate Tribunal, West Regional Bench, Mumbai (in short the ’CEGAT’). By the impugned judgment the CEGAT set aside the imposition of duty, redemption fine, interest and penalty levied under the Customs Act, 1967 (in short