C/242/2011 — Jagdamba Petroleum India Pvt Ltd vs Kandla

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad

REGIONAL BENCH-COURT NO. 3

Customs Appeal No. 242 of 2011-DB

(Arising out of OIA-KDL/COMMR/25/2010-11 dated 11/03/2011 passed by the Commissioner of Customs (Appeals), Kandla) Jagdamba Petroleum India Pvt Ltd

……..Appellant D-6, SITE-V, SURAJPUR INDUSTRIAL AREA, KASNA GAUTAM BUDH NAGAR, U P, UTTAR PRADESH VERSUS

COMMISSIONER OF CUSTOMS- KANDLA

……..Respondent CUSTOM HOUSE, NEAR BALAJI TEMPLE, KANDLA, GUJARAT

APPEARANCE: Shri Rajesh Chhibber, Advocate & Shri Vikas Mehta, Consultant appeared for the Appellant
Shri R Kumar, Superintendent (AR) appeared for the Respondent

CORAM: HON'BLE MR. SOMESH ARORA, MEMBER (JUDICIAL) HON'BLE MR. SATENDRA VIKRAM SINGH, MEMBER (TECHNICAL)

DATE OF HEARING: 27.01.2026 DATE OF DECISION: 15.04.2026

The appeal is disposed of. For order, see order of date in Customs Appeal No. 241 of 2011.

(SOMESH ARORA) MEMBER ( JUDICIAL )

(SATENDRA VIKRAM SINGH) MEMBER ( TECHNICAL ) Raksha