C/11207/2025 — ATAM MANOHAR SHIP BREKERS PVT LTD vs Customs (P) Jamnagar

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

Customs Appeal No. 11207 of 2025

[Arising Out Of OIA-JMN-CUSTM-000-APP-267-275-24-25 Dated- 30/10/2024 passed by
Commissioner of Customs (Appeals), Ahmedabad)

ATAM MANOHAR SHIP BREAKERS PVT LTD …..Appellant Plot No.88, SBY, Sosiya, P.O. Manar,
-443, 364150
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