JUDGMENT :

T.S. Sivagnanam, J.

1. There is a delay in filing the appeal, delay having been properly explained, delay is condoned and the application is allowed.

2. This appeal filed by the revenue under Section 130 of the Customs Act, 1962 (the Act) is directed against the order dated 03.05.2023 passed by the Customs Excise and Service Tax, Appellate Tribunal, Eastern Zonal Bench, Kolkata (tribunal) in Customs Appeal No. 75868 of 2015. The revenue has raised the following substantial questions of law for consideration:-

(i) Whether the Learned Tribunal has properly appreciated the provision of Section 28D of the Customs Act, 1962?

(ii) Whether the Learned Tribunal before upholding the order of the Commissioner (Appeals) is required to verify the contents of provision of Section 28D of the Customs Act, 1962?

3. We have heard Mr. K.K. Maiti, learned Senior Standing Counsel for the department assisted by Mr. Tapan Bhanja learned advocate and Dr. Samir Chakraborty, learned Senior Advocate assisted by Mr. Abhijit Biswas and Mr. B. Sengupta learned advocates for the respondent.

4. The respondent assessee is a Government of India undertaking which entered into a contract with Kolkata Port Trust