This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CUSTOMS EXCISE & SERVICE TAX APPLELLATE TRIBUNAL PRINCIPAL BENCH, NEW DELHI
COURT NO. 4
Customs Appeal No. 50196 of 2020
(Arising out of Order-in-Original No. 07/2019-20/UG/Principal Commissioner dated 13.11.2019 passed by the Pr. Commissioner of Customs House (Import), New Delhi)
M/s Venus Industries
Appellant
C-24, Lawrence Road, Industrial Area, Delhi-110035
Presently at:
B-1/74, Safdarjang Enclave New Delhi-110029
Vs.
The Principal Commissioner of Customs (Import), New Customs House, Near IGI Airport New Delhi-110037
Respondent
Appearance
Present for the Appellant : Shri Rakesh Chibber, Advocate Present for the Respondent: Shri Rakesh Kumar, Authorised Representative
CORAM: HON’BLE MR. P V SUBBA RAO, MEMBER (TECHNICAL) HON’BLE MS. RACHNA GUPTA, MEMBER (JUDICIAL)
Date of Hearing : 07/12/2021
Date of Decision: 04/01/2022
ORDER
PER: P V SUBBA RAO
The appeal is allowed. For order, see order or date in Customs Appeal
No. 50195 of 2020.
(P V Subba Rao) Member (Technical)
(Rachna Gupta) Member (Judicial)
Tejo
M/s Venus Industries
The Principal Commissioner of Customs (Import), New Customs House
P V Subba Rao
Rachna Gupta
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court