C/11526/2017 — Arjanbhai Karsanbhai Patel vs Mundra

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

REGIONAL BENCH-COURT NO. 2

CUSTOMS Appeal No. 11526 of 2017-DB

(Arising out of OIA-MUN-CUSTM-000-APP-032-033-17-18 dated 04/05/2017 passed by Commissioner (Appeals), Customs-Ahmedabad)

ARJANBHAI KARSANBHAI PATEL …… Appellant 20-21, Krishna Park, Jasodanagar, Ahmedabad, Gujarat VERSUS

COMMISSIONER OF CUSTOMS – MUNDRA ……Respondent Office of the Principal Commissionerate of Customs,
Port User Buld. Custom House Mundra,
Mundra, Kutch, Gujarat-370421

APPEARANCE: Shri Anil Gidwani, Tax Consultant for the Appellant
Shri Aakash Singh, Superintendent (AR) for the Respondent CORAM: HON'BLE Dr. AJAYA KRISHNA VISHVESHA, MEMBER (JUDICIAL) HON'BLE MR. SATENDRA VIKRAM SINGH, MEMBER (TECHNICAL)

                                                                       DATE OF HEARING: 24.09.2025  
                                                                     DATE OF DECISION: 23.01.2026 

SATENDRA VIKRAM SINGH

The appeal is disposed of. For order, see order of date in Customs Appeal No. 11523 of 2017.

(Dr. AJAYA KRISHNA VISHVESHA) MEMBER ( JUDICIAL )

(SATENDRA VIKRAM SINGH) MEMBER ( TECHNICAL ) Raksha