C/11003/2021 — UPPER INDIA INORGANIC INDUSTRIES LIMITED vs MUNDRA

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

REGIONAL BENCH-COURT NO. 3

CUSTOMS Appeal No. 11003 of 2021 - DB (Arising out of OIA-MUN-CUSTM-000-APP-149-150-21-22 dated 15/09/2021 passed by Commissioner of CUSTOMS-MUNDRA) UPPER INDIA SMELTING
AND REFINERY WORKS ……..Appellant Survey No 241
Vill Chandsana Chhatral
Mehsana Highway Tal Kadi Mehsana Mehsana, Gujarat VERSUS

C.C.-MUNDRA ……Respondent Office of the Principal Commissionerate of Customs,
Port User Buld. Custom House Mundra, Mundra Kutch, Gujarat- 370421

APPEARANCE: Shri Hardik Modh, Advocate for the Appellant Shri A R Kanani, Superintendent (AR) for the Respondent

CORAM: HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON'BLE MEMBER (TECHNICAL), MR. RAJU

                                                               DATE OF HEARING: 25.10.2023 
                                                                  DATE OF DECISION: 26.02.2024 

The appeal is disposed of. For order, see order of date in Customs Appeal No. 11001 of 2021.

(RAMESH NAIR) MEMBER (JUDICIAL)

(RAJU) MEMBER (TECHNICAL)

Raksha