The Appellate Tribunal dismissed the customs appeal and disposed of the cross-objection, directing officers to follow the order dated Customs Appeal No. 55430 of 2023.
The appeal is dismissed and the cross-objection is disposed of.
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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
PRINCIPAL BENCH - COURT NO. I
E-HEARING
Customs Appeal No. 55432 of 2023
With
Customs Cross No. 50211 of 2024
Principal Commissioner of Customs - New Delhi ACC Import
…… Appellant
Versus
Shri Yogendra Garg, Director M/s Derewala Industries Ltd.
...... Respondent
APPEARANCE:
Mr. Rajesh Singh, Authorised Representative for the Department Mr. Anurag Basu, Advocate for the Respondent
CORAM :
HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)
DATE OF HEARING: December 04, 2025
ORDERSHEET
The appeal is dismissed. The Cross-objection stands disposed . For
order, see order of date in Customs Appeal No. 55430 of 2023 .
(JUSTICE DILIP GUPTA) PRESIDENT
(P.V. SUBBA RAO) MEMBER (TECHNICAL)
Shenaj
Principal Commissioner of Customs - New Delhi ACC Import
Shri Yogendra Garg
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
