C/10952/2021 — J POONAMCHAND AND SONS vs KANDLA

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

REGIONAL BENCH-COURT NO. 3

Customs Appeal No. 10952 of 2021- DB (Arising out of OIA-KDL-CUSTM-000-APP-008-010-21-22 dated 31/08/2021 passed by Commissioner (Appeals), CUSTOMS-Ahmedabad) J POONAMCHAND AND SONS ……..Appellant 303 CREATIVE INDUSTRIAL CENTRE N M JOSHI MARG LOWER PARCEL E MUMBAI MUMBAI, MAHARASHTRA VERSUS

Commissioner Of Customs-Kandla ……Respondent CUSTOM HOUSE, NEAR BALAJI TEMPLE, KANDLA, GUJARAT

APPEARANCE: Shri J C Patel, Advocate with Shri Rahul Gajera, Advocate for the Appellant
Shri Sanjay Kumar, Superintendent (AR) for the Respondent

CORAM: HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA HON'BLE MEMBER (TECHNICAL), MR. SATENDRA VIKRAM SINGH

                                                   DATE OF HEARING: 07.03.2025 
                                                                 DATE OF DECISION: 07.03.2025 

The appeal is disposed of. For order, see order of date in Customs Appeal No. 10948 of 2021.

(Dictated & Pronounced in the open court)

(SOMESH ARORA) MEMBER ( JUDICIAL )

(SATENDRA VIKRAM SINGH) MEMBER ( TECHNICAL ) Raksha