The Customs Appeal Tribunal disposed of Customs Appeal No. 12312 of 2018 by referring to the decision in Customs Appeal No. 12310 of 2018, without issuing separate grounds 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. 12312 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.
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