1. The present batch of statutory appeals has been preferred by the
Revenue under Section 130 of the Customs Act, 1962, assailing the
various final orders passed by the Customs, Excise & Service Tax
Appellate Tribunal (CESTAT), Eastern Zonal Bench, Kolkata. As these
matters are listed before us for formal admission, we are tasked with the
preliminary evaluation of whether the memorandums of appeal disclose
any substantial question of law warranting this Court’s intervention.
Before we could embark upon this judicial exercise, the proceedings
were interrupted by the appearance of the Respondents, who raised a
CUSTA 88 OF 2025
CUSTA 21 OF 2025
CUSTA 22 OF 2025
& CUSTA 25 OF 2025
significant procedural hurdle regarding the maintainability of these
appeals.
