The Customs (Excise & Service Tax) Appellate Tribunal, Regional Bench, Court - 2, remanded Customs Appeal No. 20416 of 2022 by reference to a separate concurrent order decided in Customs Appeal No. 20415 of 2022.
The appeal is remanded to Customs Appeal No. 20415 of 2022 for disposal of identical issues.
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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH, COURT - 2
Customs Appeal No. 20416 of 2022
(Arising out of Order-in-Original No. CUS-BOND-EXTN-354-2021-WHB-ICDWhitefield dated 20.12.2021 passed by the Additional Commissioner of Customs, Bangalore.)
Nuance Group (India) Ltd.
Bengaluru International Airport, Alpha 3 Airline Building,1st Floor, Devanahalli, Bengaluru,
Karnataka – 560300. ………. Appellant
VERSUS
Commissioner of Customs, Bangalore
C R Buildings, Queens Road, Bangalore,
Karnataka – 560001. ….... Respondent
APPEARANCE:
Mr. Tharun Kumar Govil, Advocate for the Appellant.
Mr. Maneesh Akhoury, Authorized Representative (AR) for the Respondent.
CORAM:
HON'BLE MR. P.A. AUGUSTIAN, MEMBER (JUDICIAL) HON’BLE MR. PULLELA NAGESWARA RAO, MEMBER (TECHNICAL)
Date of Hearing: 08.01.2026
Date of Decision: 07.07.2026
This appeal is Remanded. For Order, see order of this date in Customs Appeal No. 20415 of 2022.
(P.A.AUGUSTIAN) MEMBER (JUDICIAL)
(PULLELA NAGESWARA RAO) MEMBER (TECHNICAL)
Sasi
Nuance Group (India) Ltd.
Commissioner of Customs, Bangalore
P.A. Augustian
Pullela Nageswara 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
