The appellate tribunal allowed the instant custom appeal by directing the department to follow the order passed in Customs Appeal No. 52892 of 2019 in this case. No specific grounds or substantive legal proposition were set out in this decision.
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. I
CUSTOMS APPEAL NO. 52891 OF 2019
[Arising out of the Order-in-Appeal No. CC (A)/CUS/D-II/Prev./NCH/555560/2019-20 dated 03.07.2019 passed by The Commissioner of Customs (Appeals), New Delhi – 110 037.]
Mr. Anil Vanjani …Appellant C/o M/s Hind Agro Industries Ltd. A-1,Okhla Industrial Area, Phase – I, New Delhi – 110 020.
Versus
Commissioner of Customs (Preventive), ….Respondent New Customs House, New Delhi – 110 037.
APPEARANCE:
Shri Bipin Garg and Ms. J. Kainaat, Advocates for the appellant Shri S.K. Rahman, 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 : 23.09.2024 DATE OF DECISION: 19.11.2024
P.V. SUBBA RAO
The appeal is allowed. For order see order of date in Customs Appeal No. 52892 of 2019.
(JUSTICE DILIP GUPTA) PRESIDENT
(P.V. SUBBA RAO) MEMBER (TECHNICAL)
PK
M/s Hind Agro Industries Ltd.
Commissioner of Customs (Preventive)
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
