This court allowed an appeal against an order dated 23.02.2024, expressly referring to the detailed reasoning in a companion order dated 07.11.2024 passed in Customs Appeal No. 86406 of 2024 without reproducing the facts.
The impugned order was set aside and the appeal was allowed.
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 MUMBAI
WEST ZONAL BENCH - COURT NO. 1
CUSTOMS APPEAL NO. 86448 OF 2024
(Arising out of Order-in-Appeal No. 219 to 263 (Gr.5I)/2024(JNCH)/Appeals dated 23.02.2024 passed by Commissioner of Customs (Appeal), JNCH, Nhava Sheva, MumbaiII)
Lifelong Online Retail Pvt. Ltd. ……Appellant
E/4 Gala No. 1/2, F4 Gala No. 3/4/5, Shree Rajlaxmi Logistics Park, Village Vadpe, Bhiwandi Nasik Agra Road, Taluka Bhiwandi, Thane, Maharashtra - 421302
VERSUS
Commissioner of Customs, (NS-V), .....Respondent Jawaharlal Nehru Custom House, Nhava Sheva, Taluka-Uran, Raigad, Maharashtra-400707
APPEARANCE:
Shri T. Vishwanthan, Shri Akhilesh Kangsia, Ms. Madhura Khandekar and Shri Siddharth Sen, Advocates for the Appellant
Shri A.K. Shrivastava, Authorized Representative for the Department
CORAM: HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. C. J. MATHEW, MEMBER (TECHNICAL)
DATE OF HEARING: 25.10.2024 DATE OF DECISION: 07.11.2024
ORDER
The impugned order is set aside and the appeal is allowed. For
order, see order of date passed in Customs Appeal No. 86406 of 2024.
(JUSTICE DILIP GUPTA) PRESIDENT
(C.J. MATHEW) MEMBER (TECHNICAL)
Shreya
Lifelong Online Retail Pvt. Ltd.
Commissioner of Customs, (NS-V)
DILIP GUPTA
C. J. MATHEW
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
