ALOK MATHUR,J. - (1.) Heard Sri Kuldeepak Nag, learned counsel for the appellant.
(2.) The revenue has preferred the instant custom appeal against the judgment and order of the Customs, Central Excise and Service Tax Appellate Tribunal dated 26/11/2018 whereby it has upheld the order dated 16/07/2018 of the Commissioner (Appeals), Customs, GST and Central Excise, and rejected the appeal preferred by the Revenue.
(3.) The appeal has been pressed by the appellant on the following proposed substantial questions of law:- (1) Whether the learned CESTAT has erred by disbelieving the test report dated 23.03.2017 of the Arecanut Research and Development Foundation, Mangalore - determining the betel nut s are of Indonesian origin, - on the pretext that in a RTI reply the Directorate of Arecanut and Spices Development, Ministry of Agriculture and Farmer Welfare, Government of Kerala - states that - 'it is not possible to determine the place of origin of betel nut through test', while Agriculture Directorate is not equipped to make such tests? (2) Whether the learned Collector (Appeals) as well as the learned CESTAT both erred by discrediting the Order - In - Original dated 29.03.2018 passed by the Adjudicating Authority, by entertaining new documents as evidence which were not produced earlier during adjudicating proceedings? ;