C/87899/2025 — IDEAL IMPEX vs COMMISSIONER OF CUSTOMS-NHAVA SHEVA-I

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
MUMBAI

REGIONAL BENCH - COURT NO. 5

Customs Appeal No. 87899 of 2025

(Arising out of Order-in-Appeal No. 1337 & 1338 (Gr.IIC-F)/2025(JNCH)/Appeals dated 03.11.2025 passed by the Commissioner of Customs (Appeals), Mumbai-II)

M/s Ideal Impex,

.… Appellant

Versus

Commissioner of Customs, Nhava Sheva-I
…. Respondent

Appearance:

Shri Ramachandran Mattiyil, Advocate for the Appellants

Shri Jitesh Kumar Jain, Authorized Representative for the Respondent

CORAM:

HON'BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) HON'BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)

Date of Hearing: 25.11.2025 Date of Decision: 19.12.2025

The appeal is allowed. For order, see order in Service Tax Appeal No. 87893 of 2025.

(Dr. Suvendu Kumar Pati) Member (Judicial)

(M.M. Parthiban) Member (Technical)

Prasad