In this customs appeal, the appellate tribunal allowed the revenue's appeal. The decision was recorded via a reference to an existing order, with no substantive reasoning provided in this specific order.
The appeal was allowed by allowing the impugned order of the Commissioner of Customs to stand.
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 NEW DELHI.
PRINCIPAL BENCH, COURT NO. I
CUSTOMS APPEAL NO. 353 OF 2010
[Arising out of the Order-in-Original No. 18/2010 dated 21/04/2010 passed by Commissioner of Customs, New Delhi.]
Commissioner of Customs ……Appellant ICD Tughlakabad, New Delhi.
Versus
M/s Sarvatra International, ….Respondent B-64, Defence Colony, New Delhi – 110 024.
APPEARANCE:
Shri Nikhil Mohan Goyal, Authorized Representative for the Department Shri Prem Ranjan Kumar, Advocate for the respondent.
CORAM:
HON’BLE JUSTICE MR. DILIP GUPTA, PRESIDENT HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)
DATE OF HEARING : 20.02.2026 DATE OF DECISION: 21.04.2026
P.V. SUBBA RAO
The appeal filed by the Revenue is allowed. For order see order of date in Customs Appeal No. 352 of 2010.
(JUSTICE DILIP GUPTA) PRESIDENT
(P.V. SUBBA RAO) MEMBER (TECHNICAL)
PK
Commissioner of Customs
M/s Sarvatra International
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
