The Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad, disposed of Customs Appeal No. 10515 of 2021 by referencing a separate order (Customs Appeal No. 10513 of 2021).
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, WEST ZONAL BENCH : AHMEDABAD
REGIONAL BENCH - COURT NO. 2
CUSTOMS Appeal No. 10515 of 2021-SM
[Arising out of Order-in-Appeal No. JMN-CUSM-000-APP-259to285-19-20 dated 21.02.2020 passed by Commissioner (Appeals), Customs, Ahmedabad]
Atlantic Global Shipping Pvt. Limited
…. Appellant
401,301 Anurag Avenue, Limda Line Opp. Jawahar Pan, Jamnagar Gujarat - 361601
VERSUS
Commissioner of Customs, Jamnagar (Prev.) .... Respondent
Sharda House, Bedi Bandar Road, Jamnagar, Gujarat
APPEARANCE :
Shri Muralidhar M. Panicker, Consultant for the Appellant Shri Himanshu Nachane, Superintendent (AR) for the Revenue.
CORAM:
HON’BLE DR. AJAYA KRISHNA VISHVESHA, MEMBER (JUDICIAL)
DATE OF HEARING : 08.07.2026 DATE OF DECISION: 12.08.2026
DR. AJAYA KRISHNA VISHVESHA :
The appeal is disposed of. For order, see order of date in Customs Appeal No. 10513 of 2021.
(Dr. Ajaya Krishna Vishvesha) Member (Judicial)
KL
Atlantic Global Shipping Pvt. Limited
Commissioner of Customs, Jamnagar (Prev.)
DR. AJAYA KRISHNA VISHVESHA
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
