C/86414/2019 IN FORCE Export policy & incentives ·?

C/86414/2019 — BLUE STAR DIAMONDS PVT LTD vs COMMISSIONER OF CUSTOMS-AIR CARGO COMPLEX MUMBAI

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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
MUMBAI REGIONAL BENCH

Customs Appeal No. 86414 of 2019

[Arising out of Order-in-Original No. MUM/CUSTM/AXP/APP/1149/2018-19 dated 26.02.2019 passed by the Commissioner of Customs-IV, Air Cargo Complex-Export, Mumbai Zone-III.]

M/s. Blue Star Diamonds Pvt. Ltd.

........Appellant

VERSUS

Commissioner of Customs-IV, (Air Cargo Complex-Export), Mumbai Zone-III

........Respondent APPERANCE:

Shri Jhamman Singh, Advocate for the Appellant Shri Shambhoo Nath, Special Counsel, 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: 25.02.2026

The appeal is allowed. For order, see order in Customs Appeal No. 86896 of 2016.

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

Prasad

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BLUE STAR DIAMONDS PVT LTD vs COMMISSIONER OF CUSTOMS-AIR CARGO COMPLEX MUMBAI

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