The Court : The Court: Learned counsel appearing for the appellant suggests the
following substantial questions of law by filing the appeals under Section 130 of the
Customs Act, 1962.
“i) Whether the Learned Tribunal committed substantial error in law in
misinterpreting provisional release under Section 110A of the Customs Act, 1962, as
provisional assessment under Section 18?
ii) Whether the Learned Tribunal committed substantial error in law in
disregarding overwhelming evidence of smuggling and fraud, and by treating a clear
case of systematic smuggling as a mere documentary or procedural issue?
iii) Whether the Learned Tribunal committed substantial error in law in
incorrectly rejecting the value of re-determined by the department and accepting the
declared/revised values of the imported goods in clear violation of Rule 9 of the
Customs Valuation Rules, 2007?
