JUDGMENT

1. appellant is aggrieved by an order dated 11th September, 2020 passed in Customs appeal No. 85078 of 2019 by the Customs, Excise & Service Tax appellate Tribunal, West Zonal Branch, Mumbai (CESTaT). In the appeal filed, following three substantial questions of law were proposed.

QUESTION OF LaW

a. Whether Hon'ble CESTaT is right in holding that the issue of classification and other facets concerning exportation of subject goods had attained finality at the time of passing of the Order-in-Original?

b. Whether Hon'ble CESTaT is right in setting aside the Order-in-Original in so far it changed the classification of exported goods from CTH 56079090 to CTH 56074900?

c. Whether Hon'ble CESTaT is right in concluding that the charges of collusion, wilful misstatement, suppression of facts cannot be levelled against the applicant under section 28aaa of the Customs act, 1962?

2. Today when the appeal was called out Mr. Mishra submitted re-framed substantial questions of law which read as under :

RE-FRaMED QUESTION OF LaW

a. Whether the Tribunal was right in holding that the order of assessment on which no appeal was preferred, cannot be re-opened by issue of Show Cause Notice under Sectio