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. 12311 of 2018- DB
(Arising out of OIA-KDL-CUSTM-000-APP-06-09-18-19 dated 04/05/2018 passed by Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service TaxAHMEDABAD)
Globus Industries & Services Ltd ……..Appellant
Villagr- Lakhigam, P.O. Dahej, Taluka- Vagra, Bharuch, Gujarat
VERSUS
Commissioner of Customs-Kandla ……Respondent Custom House, Near Balaji Temple, Kandla, Gujarat
APPEARANCE:
Shri Manish Jain, Advocate for the Appellant Shri Himanshu P Shrimali, Superintendent (AR) for the Respondent
CORAM: HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON'BLE MEMBER (TECHNICAL), MR. C L MAHAR
DATE OF HEARING/ DECISION: 08.08.2024
The appeal is disposed of. For order, see order of date in Customs Appeal No. 12310 of 2018.
(RAMESH NAIR)
(C L MAHAR)
Raksha
Globus Industries & Services Ltd
Commissioner of Customs-Kandla
RAMESH NAIR
C L MAHAR
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