The Customs, Excise & Service Tax Appellate Tribunal, Allahabad, dismissed the appeal arising out of the Order-in-Original dated 24/12/2020 relying on the order in Customs Appeal No.70210 of 2021.
The appeal was dismissed. For the order, reference is made to Customs Appeal No.70210 of 2021.
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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD
REGIONAL BENCH - COURT No. II
Customs Appeal No.70408 of 2021
(Arising out of Order-in-Original No.19/Pr.Commr/Noida-Cus/2020-21 dated 24/12/2020 passed by Commissioner of Customs, Noida)
Commissioner of Customs, Central Excise & Service Tax, Noida …..Appellant
(Commissionerate, Concor Complex Tilpata, Noida)
VERSUS
Mr. Naresh Kumar Rana, ….Respondent
(of M/s Raj Jewellers SDF Block D, 7B, Special Economic Zone, Noida Dadri Road, Noida-201305)
APPEARANCE:
Smt Chitra Srivastava, Authorised Representative for the Appellant None, for the Respondent
CORAM: HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) HON’BLE MR. ANGAD PRASAD, MEMBER (JUDICIAL)
DATE OF HEARING & DECISION : 14 July, 2025
This appeal is dismissed. For order, see order of the date in Customs Appeal No.70210 of 2021.
(SANJIV SRIVASTAVA) MEMBER (TECHNICAL)
(ANGAD PRASAD) MEMBER (JUDICIAL)
akp
Commissioner of Customs, Central Excise & Service Tax, Noida
Mr. Naresh Kumar Rana
Sanjiv Srivastava
Angad Prasad
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
