C/10887/2016 IN FORCE

C/10887/2016 — Sanjeev Gupta vs Kandla

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

REGIONAL BENCH- COURT NO. 1

Customs Appeal No. 10887 of 2016 (Arising out of OIA No. KDL-CUSTM-000-APP-089-15-16 dated 12.02.2016 passed by Commissioner of Customs (Appeals) - Ahmeadabad)

Sanjeev Gupta ...Appellant Director, M/s MPS Wood Products Pvt. Ltd. Survey No. 209/210, NH 8-A, Near Ambica Transport Naga, Mithi Rohar, Gandidham

VERSUS C.C. Kandla ...Respondent New Customs Building, Near Balaji Temple,
Kandla- Gujarat-370210

APPEARANCE: Shri Hardik Modh, Advocate appeared for the Appellant Shri Aakash Singh, Superintendent (AR) appeared for the Respondent

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

DATE OF HEARING: 06.07.2026 DATE OF DECISION: 06.07.2026

The appeal is disposed of. For order, see order of date in Customs
Appeal No. 10886 of 2016.

(SOMESH ARORA) MEMBER (JUDICIAL)

(SATENDRA VIKRAM SINGH) MEMBER (TECHNICAL) Neha

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Sanjeev Gupta vs Kandla

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