C/11860/2015 — Atul K Agarwal vs Kandla

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD REGIONAL BENCH – COURT NO. 01

Customs Appeal No. 11860 of 2015

(Arising out of OIA-KDL-CUSTM-000-APP-026-031-15-16 dated 09/07/2015 passed by the Commissioner of CUSTOMS-KANDLA)

Atul K Agarwal …..Appellant
Director, Asr Multi Metals Pvt Ltd., S.No. 394/2,
398 To 400, Nh 8a, Vill-Chhadawada, Tal-Bhachau, Kutch, Gujarat VERSUS

C.C.-Kandla …..Respondent Custom House, Near Balaji Temple, Kandla, Gujarat

APPEARANCE: None appeared 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: 13.03.2026 DATE OF DECISION: 13.03.2026

The appeal is disposed of. For order, see order of date in Customs Appeal No. 11859 of 2015.

(SANJIV SRIVASTAVA)) MEMBER ( TECHNICAL )

(Dr. AJAYA KRISHNA VISHVESHA) MEMBER ( JUDICIAL ) Prachi