C/10269/2020 — Sai Exports vs Mundra

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD

REGIONAL BENCH - COURT NO. 1

CUSTOMS Appeal No. 10269 of 2020-DB

[Arising out of Order-in-Appeal No MUN-CUSTM-000-COM-05-06-19-20 dated 19.06.2019 passed by Commissioner of Central Excise, Customs and Service Tax-MUNDRA]

Sai Exports

…. Appellant Fatima Advocates, Seeddhant Associates, Ch. No. 143, Patiala House Courts, NEW DELHI -110007 VERSUS

Commissioner of Customs, Mundra

.... Respondent Office of the Principal Commissionerate of Customs, Port User Buld. Custom House Mundra, Mundra Kutch, Gujarat -370421 APEARANCE :

None for the Appellant Shri Aakash Singh, Superintendent (AR) for the Respondent

CORAM:

HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) HON’BLE DR. AJAYA KRISHNA VISHVESHA, MEMBER (JUDICIAL)

DATE OF HEARING/ DECISION: 12.03.2026

MR. SANJIV SRIVASTAVA :

Appeal is dismissed. For order, see order of date in Customs Appeal No. 13013 of 2019.

(SANJIV SRIVASTAVA) MEMBER (TECHNICAL)

(DR. AJAYA KRISHNA VISHVESHA) MEMBER (JUDICIAL) KL