C/10915/2022 — SHRI MANOJBHAI D PATEL vs KANDLA

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

CUSTOMS Appeal No. 10915 of 2022

[Arising Out Of OIA-KDL-CUSTM-000-APP-05-06-22-23 Dated- 26/08/2022 passed by the Commissioner of CUSTOMS-KANDLA) SHRI MANOJBHAI D PATEL …..Appellant Director Of Ms Mayank Metallurgical Pvt Ltdnow
Ms Global Extrusion Pvt Ltd Plot No 238 Gidc Phase-Ii Dared Jamnagar, Gujarat

VERSUS

C.C.-KANDLA …..Respondent Custom House, Near Balaji Temple, Kandla, Gujarat

Appearance: Shri. Vikas Mehta, Consultant for the Appellant
Ms. Sunita Menon, Superintendent (AR) for the Respondent

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

DATE OF HEARING: 18.11.2025 DATE OF DECISION: 26.11.2025

The appeal is disposed of. For order, see order of date in Customs Appeal No. 10914 of 2022.

(SOMESH ARORA) MEMBER ( JUDICIAL )

Prachi