C/10440/2024 — GUPTA STEEL vs Mundra Customs

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

REGIONAL BENCH- COURT NO. 1

Customs Appeal No. 10440 of 2024 (Arising out of Order-in-Original No. MUN-CUSTM-000-COM-04-24-25 dated 22.04.2024 passed by Principal Commissioner-Mundra)

Gupta Steel ...Appellant B-47/2, Wazirpur Industrial Area Wazirpur Delhi-110052 VERSUS C.C.-Mundra ...Respondent Office of Pr. Commr. of Customs, Port User Buld. Custom House, Mundra, Mundra-Kutch,
Mundra Port and Special Economic Zone-Kachchh-Gujarat-370421

APPEARANCE: Shri Ajay Jain, Advocate appeared for the appellant Shri Jaspreet Singh Sukhija, Additional Commissioner (AR) appeared for the Respondent

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

DATE OF HEARING: 07.07.2025 DATE OF DECISION: 03.12.2025

The appeal is disposed of. For order see Customs Appeal No. 10098 of 2024.

(SOMESH ARORA) MEMBER (JUDICIAL)

(SATENDRA VIKRAM SINGH) MEMBER (TECHNICAL) Neha