C/12068/2015 — Mohamadrafiq Abdulkarim Narpali vs Jamnagar(prev)

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL AHMEDABAD

REGIONAL BENCH, COURT NO. 2

CUSTOMS APPEAL NO. 12068 OF 2015

[Arising out of OIA-JMN-CUSTM-000-APP-064-065-15-16 dated 07/08/2015 passed by Commissioner of CUSTOMS-JAMNAGAR (PREV)]

MOHAMADRAFIQ ABDULKARIM NARPALI

Appellant Proprietor, N R Underwater Diving Services, 306,
Sagar Complex, Jashonath Chowk, Motibaug Road, Bhavnagar, Gujarat Vs.

COMMISSIONER OF CUSTOMS-JAMNAGAR (PREV) Respondent Sharda House...Bedi Bandar Road, Opp. Panchavati, Jamnagar, Gujarat

Appearance: Shri Sarju Mehta, Chartered Accountant for the Appellant Shri P Ganesan, Superintendent (AR) for the Respondent

CORAM: HON'BLE Dr. AJAYA KRISHNA VISHVESHA, MEMBER ( JUDICIAL )

Date of Hearing : 19.08.2025 Date of Decision : 28.11.2025

The appeal is disposed of. For order, see the order of the Customs Appeal No. 11961 of 2015.

(Dr. AJAYA KRISHNA VISHVESHA) MEMBER ( JUDICIAL )

Dharmi