This is a customs appeal where the Tribunal allowed the appeal, referring to the order passed in Customs Appeal No. 51689 of 2022 dictated on the same date.
The appeal is allowed; for the operative order, refer to Customs Appeal No. 51689 of 2022.
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 NEW DELHI
PRINCIPAL BENCH, COURT NO. 1
CUSTOMS APPEAL NO. 51690 OF 2022
[Arising out of Order-in-Appeal No. CC(A)/D-1/Exp/NCH/163-164/2022-23 dated 28.04.2022 passed by the Commissioner of Customs, (Appeals) New Delhi]
PAWAN TANWAR WZ-408A, BasaiDarapur, New Delhi-110015
Appellant
Vs.
PRINCIPAL COMMISSIONER, CUSTOMS-NEW Respondent DELHI(AIR CARGO EXPORT) New Customs House, Near IGI Airport, New Delhi
Appearance: Shri Bharat Bhushan, Advocate for the appellant Shri Girijesh Kumar, Authorised Representative for the department
CORAM:
HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON'BLE MR. P. V. SUBBA RAO, MEMBER (TECHNICAL)
Date of Hearing/Decision: 07/08/2024
P. V. SUBBA RAO:
The appeal is allowed. For order, see order of date in Customs Appeal No. 51689 of 2022.
(Order dictated and pronounced in open court)
(JUSTICE DILIP GUPTA) PRESIDENT
(P. V. SUBBA RAO) MEMBER (TECHNICAL)
Tejo
Pawan Tanwar
Principal Commissioner, Customs-New Delhi (Air Cargo Export)
Dilip Gupta
P. V. Subba Rao
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
