C/10108/2021 IN FORCE Ahmedabad Bench Customs Appeal 2025-11-10

C/10108/2021 — MUNDRA vs GASTRADE INTERNATIONAL

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MUNDRA vs GASTRADE INTERNATIONAL

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

REGIONAL BENCH- COURT NO. 1

Customs Appeal No. 10108 of 2021 (Arising out of MUN-CUSTM-000-APP-75-79-20-21 dated 08.09.2020 passed by Commissioner of Customs (Appeals), Ahmedabad)

C.C. – Mundra ...Appellant Office of the Principal Commissionerate Of Customs, Port User Building, Custom House, Mundra, Kutch, Gujarat-370421 VERSUS Gastrade International ...Respondent 201, 2nd Floor, Plot No. 36, Sector 9, Gandhidham (Kutch) Gujarat-370201

APPEARANCE: Shri J.S. Sukhija, (Addl. Commr.)Authorised Representative appeared for the appellant Shri Vikas Mehta, Consultant (Amicus Curiae) appeared for the Respondent

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

DATE OF HEARING: 07.10.2025 DATE OF DECISION: 10.11.2025

The appeal is disposed of. For order see Customs Appeal No. 10020 of 2021.

(SOMESH ARORA) MEMBER (JUDICIAL)

(SATENDRA VIKRAM SINGH) MEMBER (TECHNICAL) Neha

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