C/10048/2025 — SOMNATH SHIP RECYCLING vs Customs (P) Jamnagar

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD REGIONAL BENCH – COURT NO. 01

Customs Appeal No. 10048 of 2025

[Arising Out Of OIA-JMN-CUSTM-000-APP-329 to 333-24-25 Dated- 08/11/2024 passed by
Commissioner of Customs (Appeals), Ahmedabad)

SOMNATH SHIP RECYCLING …..Appellant Plot No.36, Alang Ship Yard, P.O Manar, Alang-443, 364081

VERSUS

Customs (P) Jamnagar …..Respondent Seema Shulka Bhawan, Jamnagar-Rajkot Highway, Near Victoria Bridge, Jamnagar, Gujarat- 361001

APPEARANCE: Shri. J C Patel & Shri. Rahul Gajera, Advocates for the Appellant
Shri. Himanshu Nachane, Superintendent (AR) for the Respondent

CORAM: HON'BLE MR. SOMESH ARORA, MEMBER ( JUDICIAL )

DATE OF HEARING: 25.09.2025 DATE OF DECISION: 04.11.2025

The appeal is disposed of. For order, see order of date in Customs Appeal No. 10511 of 2025.

(SOMESH ARORA) MEMBER ( JUDICIAL )

Prachi