This case is disposed of by reference to a previous order dated 18.06.2023 in Customs Appeal No. 10389 of 2023. No specific proposition/guidence is provided in this judgment.
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 Appellate Tribunal West Zonal Bench at Ahmedabad
REGIONAL BENCH-COURT NO. 3
Customs Appeal No. 10394 of 2023- DB
(Arising out of OIO-AHM-CUSTM-000-COM-034-35-22-23 dated 07/03/2023 passed by Commissioner of Customs- Ahmedabad )
TEJAS PATNI ……..Appellant
G Card Holder of Ms Guru Prakash Enterprise 401 Suyojan Tower, Milan Park Society, Near Hotel President off C G Road, Navrangpura, Ahmadabad, Gujarat- 380009
VERSUS
COMMISSIONER OF CUSTOMS – AHMEDABAD ……Respondent
Office of The Pr. Commissioner of Customs, 1st Floor, Customs House, Opposite Old High Court, Navrangpura, Ahmedabad, Gujarat- 380009
APPEARANCE:
Shri Saurabh Dixit Advocate & Shri Vikas Mehta Consultant for the Appellant Shri Sanjay Kumar, Superintendent (AR), for the Respondent
CORAM: HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON'BLE MEMBER (TECHNICAL), MR. RAJU
DATE OF HEARING: 26.04.2024
DATE OF DECISION: 18.06.2024
The appeal is disposed of. For order, see order of date in Customs Appeal No. 10389 of 2023.
(RAMESH NAIR) MEMBER (JUDICIAL)
(RAJU) MEMBER (TECHNICAL)
Raksha
Tejas Patni
Commissioner of Customs – Ahmedabad
Mr. Ramesh Nair
Mr. Raju
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
