C/10990/2025 — KRISHNA SHIPPING AND ALLIED SERVICES PVT LTD vs Kandla Customs

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

REGIONAL BENCH-COURT NO. 2

CUSTOMS APPEAL NO. 10990 OF 2025

[Arising out of Order in Original No. KND-CUSTM-000-COM-13-2024-25 dated 08/11/2024 passed by Commissioner of Customs -Kandla]

KRISHNA SHIPPING AND ALLIED SERVICES PVT LTD Appellant 53/54-A, TANKER ASSOCIATION BUILDING,
TRASPORT NAGAR, NATIONAL HIGHWAY,
GANDHIDHAM, 449-370201 Vs.

COMMISSIONER OF CUSTOMS - KANDLA
Respondent OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEAR BALAJI TEMPLE, KANDLA,
KACHCHH, GUJARAT-370210

Appearance: Present for the Appellant: Shri Manish Pushkarna, Sr. Advocate with Shri Tarun Chawla & Shri Jitin Singhal, Advocates
Present for the Respondent: Shri Jaspreet Singh Sukhija, Additional Commissioner (AR)

CORAM: HON'BLE DR. AJAYA KRISHNA VISHVESHA, MEMBER (JUDICIAL) HON'BLE MR. SATENDRA VIKRAM SINGH, MEMBER (TECHNICAL)

Date of Hearing: 18/11/2025 Date of Decision: 18/11/2025

SATENDRA VIKRAM SINGH The appeal is disposed of. For order, see order of date in Customs Appeal No. 10218 of 2025.

(Dr. AJAYA KRISHNA VISHVESHA) MEMBER ( JUDICIAL )

(SATENDRA VIKRAM SINGH) MEMBER ( TECHNICAL ) Raksha