The Appellate Tribunal allowed the Customs Appeal filed by M/s. Metric Strem Infotech, granting relief against the impugned order of the Principal Commissioner of Customs, while dismissing a related appeal.
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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
PRINCIPAL BENCH – COURT NO. III
CUSTOMS APPEAL NO. 50059 of 2024
[Arising out of Order-in-Original No.09/2023-2024/S.J./Principal Commissioner dated 04.08.2023 passed by the Principal Commissioner of Customs, Air Cargo Complex (Import),New Customs House, New Delhi]
Shri Rajesh Shetty, Chief Financial Officer (CFO) …APPELLANT M/s.MetricStrem Infotech (India)Pvt.Ltd. 23,24,AMR Tech Park-4B, Hongasandra Village, Begur Hobli, Bangalore-560 068.
Versus
Principal Commissioner of Customs, …RESPONDENT Air Cargo Complex (Import), New Customs House, Near IGI Airport, New Delhi-110 037.
APPEARANCE:
Shri V. Raghuraman, Senior Advocate, Shri Bhanumurthy I. and Ms. Sandhya Raghuraman, Advocates for the appellant. Shri M.K. Shukla, Authorised Representative for the Revenue.
CORAM:
HON’BLE MS. BINU TAMTA, MEMBER (JUDICIAL) HON'BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL)
DATE OF HEARING:03.02.2026 DATE OF DECISION: 23.03.2026
BINU TAMTA:
The appeal is, accordingly allowed. For order, see order of date in
Customs Appeal No.50201 of 2024 is dismissed.
(BINU TAMTA ) MEMBER ( JUDICIAL )
(HEMAMBIKA R.PRIYA) MEMBER( TECHNICAL )
Ckp.
M/s.MetricStrem Infotech (India) Pvt.Ltd.
Principal Commissioner of Customs
BINU TAMTA
HEMAMBIKA R. PRIYA
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
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