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C/247/2011 IN FORCE

C/247/2011 — Dinesh Nauratmal Gupta vs Kandla

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

REGIONAL BENCH-COURT NO. 3

Customs Appeal No. 247 of 2011-DB

(Arising out of OIA-KDL/COMMR/25/2010-11 dated 11/03/2011 passed by the Commissioner of Customs (Appeals), Kandla) Dinesh Nauratmal Gupta

……..Appellant C/O, M/S, RISHI KIRAN ROADLINES, PLOT NO. 08, SECTOR 08, GANDHIDHAM, KUTCH, GUJARAT 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

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Dinesh Nauratmal Gupta vs Kandla

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