C/87680/2024 — BHARAT NATHALAL VAGHANI vs COMMISSIONER OF CUSTOMS-NHAVA SHEVA-I

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
MUMBAI REGIONAL BENCH

Customs Appeal No. 87680 of 2024

[Arising out of Order-in-Original No. 305/2023-24/Commr/NS-I/CAC/JNCH dated 29.03.2024 passed by the Commissioner of Customs (NS-I), JNCH, Nhava Sheva.]

Bharat Nathalal Vaghani

........Appellant

VERSUS

Commissioner of Customs, Nhav Sheva-I

........Respondent

APPERANCE:

Shri Ashwini Kumar, Advocate with Shri Abhishek B. Godase, Advocate for the Appellant Shri Mahesh Yashwant Patil, Additional Commissioner, Authorised Representative for the Respondent

CORAM: HON’BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL)
HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)

Date of Hearing: 19.12.2025 Date of Decision: 06.02.2026

The appeal is allowed. For order, see order in Customs Appeal No. 86623 of 2024.

(Dr. Suvendu Kumar Pati) Member (Judicial) (M.M. Parthiban) Member (Technical)

Prasad