C/87916/2022 — DHL LOGISTIC P LTD vs -COMMISSIONER OF CUSTOMS(EXPORT)-MUMBAI(AIR CARGO EXPORT)

CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL MUMBAI

WEST ZONAL BENCH

CUSTOMS APPEAL NO: 87916 OF 2022

[Arising out of Order-in-Original No: CC-RK/005/2022-23 Adj.(X) ACC dated 31st October 2022 passed by the Commissioner of Customs (Exports), Air Cargo Complex, Mumbai.]

DHL Logistics Private Limited

101 A/B, Silver Utopia, Cardinal Gracias Road, Chakala, Andheri (East), Mumbai 400 099

… Appellant versus

Commissioner of Customs (Export)

Air Cargo Complex, Sahar, Andheri (E), Mumbai-400099 …Respondent APPEARANCE: Shri Prakash Shah, Advocate, Shri Mihir Mehta, Advocate & Shri Mohit Raval, Advocate for the appellant Shri Ram Kumar, Assistant Commissioner (AR) for the respondent

CORAM:

HON’BLE MR C J MATHEW, MEMBER (TECHNICAL) HON’BLE MR AJAY SHARMA, MEMBER (JUDICIAL)

FINAL ORDER NO: 85815/2024

DATE OF HEARING:

14/02/2024 DATE OF DECISION:
13/08/2024

PER: C J MATHEW For order, see customs appeal no. 86413 of 2023 (Order pronounced in the open court on 13/08/2024) (AJAY SHARMA)
Member (Judicial) (C J MATHEW)
Member (Technical) */as