C/85747/2022 — SANJAY K SHAH vs COMMISSIONER OF CUSTOMS-AIR SPECIAL CARGO

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
MUMBAI

WEST ZONAL BENCH, MUMBAI

Customs Appeal No. 85747 of 2022

(Arising out of Order-in-Original No. MUM/CUS/VKC/03/2021/ADJN/APSC dated 15.12.2021 passed by the Pr. Commissioner of Customs-II, Airport Special Cargo, Mumbai.)

Mr. Sanjay K. Shah

........Appellant Partner of M/s. S. Kantilal & Company,
503, Dharam Palace, B Wing,
Sukh Sagar, Mumbai-400 007

VERSUS

Commissioner of Customs –
Airport Special Cargo, Mumbai 6th Floor, Awas Corporate Point,
Makwana Lane, Andheri-Kurla Road,
Behind S.M. Centre, Andheri (East),
Air Cargo Complex, Sahar, Mumbai – 400 059 ........Respondent

APPERANCE:

Shri J.C. Patel, Advocate for the Appellants Shri Dinesh Nanal, Deputy Commissioner, Authorised Representative for the Respondent

CORAM: HON’BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL)

Date of Hearing: 04.07.2025
Date of Decision: 03.09.2025

The appeal is allowed-in-part. For order, see order in Customs Appeal No. 85746 of 2022.

(Dr. Suvendu Kumar Pati) Member (Judicial)

Prasad