C/249/2010 — K V M Arjun vs Kandla

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

REGIONAL BENCH-COURT NO. 1

Customs Appeal No. 249 of 2010 - DB (Arising out of OIO-KDL/COMMR/29/09-10 dated 18.02.2010 passed by Commissioner of CUSTOMS-KANDLA) K V M Arjun

……..Appellant 132, Ward 4-b, Adipur, GANDHIDHAM, GUJARAT
VERSUS Commissioner of Customs-Kandla

……Respondent CUSTOM HOUSE, NEAR BALAJI TEMPLE, KANDLA, GUJARAT

APPEARANCE: Shri S.J. Vyas (Advocate in C/249/2010 & Amicus Curiae in C/222/2010) for the Appellant Shri Girish Nair, Assistant Commissioner (AR) for the Respondent

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

                                             DATE OF HEARING: 25.04.2025 

                                                         DATE OF DECISION: 23.07.2025 

The appeal is disposed of. For order, see order of date in Customs Appeal No.222 of 2010-DB

(SOMESH ARORA) MEMBER ( JUDICIAL )

(SATENDRA VIKRAM SINGH) MEMBER ( TECHNICAL ) Bharvi