C/86851/2016 — VALLABHBHAI DHANJIBHAI & CO vs COMMISSIONER OF CUSTOMS(EXPORT)-MUMBAI(AIR CARGO EXPORT)

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
MUMBAI REGIONAL BENCH

Customs Appeal No. 86851 of 2016

[Arising out of Order-in-Original No. COMMR/AKG/21/2016/ADJN. ACC(X) dated 31.03.2016 passed by the Commissioner of Customs-IV, Air Cargo Complex-Export, Mumbai Zone-III.]

M/s. Vallabhbhai Dhanjibhai & Co.

........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