The Customs Appeal No. 10396 of 2015-DB is disposed of by being assigned to the order of Customs Appeal No. 10420 of 2015-DB. No specific findings, legal reasoning, or relief are recorded in this order.
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Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad
REGIONAL BENCH-COURT NO. 1
Customs Appeal No. 10396 of 2015- DB
(Arising out of OIA-KDL-CUSTM-000-APP-423-432-14-15 dated 11.12.2014 passed by the Commissioner of Customs (Appeals), Ahmedabad)
Morsons Enterprise ……..Appellant
Shop No 1 Tanker Association Building, Transport Nagar, N H 8A, GANDHIDHAM, GUJARAT
VERSUS
Commissioner of Customs-Kandla ……Respondent
CUSTOM HOUSE, NEAR BALAJI TEMPLE, KANDLA, GUJARAT
APPEARANCE:
Shri P D Rachchh, Advocate and Shri Vikas Mehta, Consultant appeared for the Appellants
Shri Aakash Singh, Superintendent (AR) appeared for the Respondent
CORAM:
HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA HON'BLE MEMBER (TECHNICAL), MR. SATENDRA VIKRAM SINGH
DATE OF HEARING: 27.01.2026 DATE OF DECISION: 16.04.2026
The appeal is disposed of. For order, see order of date in Customs Appeal No.10420 of 2015-DB
(SOMESH ARORA) MEMBER ( JUDICIAL )
(SATENDRA VIKRAM SINGH) MEMBER ( TECHNICAL )
Bharvi
Morsons Enterprise
Commissioner of Customs-Kandla
Mr. Somesh Arora
Mr. Satendra Vikram Singh
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
