JUDGMENT :

[Vibhu Bakhru, J.]

CM Nos. 3741/2023 & 3742/2023

1. Exemptions are allowed, subject to all just exceptions.

2. The applications are disposed of.

CUSAA 2/2023

3. The appellant has filed the present appeal under Section 130A of the Customs Act, 1962 (hereafter ‘the Customs Act’) impugning an order dated 06.07.2022 [Final Order No. A/50583/2022 – SM (BR)] passed by the Customs Excise and Service Tax Appellate Tribunal (hereafter ‘the Tribunal’) in Customs Appeal No. 51910/2021.

4. The appellant had preferred the said appeal against an order dated 10.08.2021 passed by the Commissioner of Customs (Appeals). The order dated 10.08.2021 was passed in an appeal preferred by the appellant against an order dated 25.10.2019 passed by the Adjudicating Authority pursuant to a show cause notice dated 28.08.2019.

5. The appellant had imported Cold Rolled Grain Oriented Electrical Steel Sheets from one M/s Tamaki Sangyo Co. Ltd. The said supplier had issued an Invoice dated 11.01.2019 in respect of the said goods. The Bill of Entry (Bill of Entry No. 2136252) for import of the said goods was filed with the concerned authorities on 20.02.2019.

6. The Directorate of Revenue Intelligence in