Meritless appeal allowed in Customs Appeal No. 54832 of 2023; order refers to cross-reference in associated appeal No. 54806 of 2023.
Appeal allowed with reference to correlated Customs Appeal No. 54806 of 2023.
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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 3
CUSTOMS APPEAL NO. 54832 OF 2023
[Arising out of Order-in-Original No. 50/2022-23/Simmi Jain/Principal Commissioner dated 09.01.2023 p assed by the Principal Commissioner of Customs ACC (Import), New Delhi]
Balram Garg, Managing Director, P.C. Jeweller Limited
(the then P.C. Jewellers Private Limied),
Appellant
1-C, Court Road, Civil Lines, New Delhi-110054 (Presently At: C-54, Preet Vihar, New Delhi-110092)
Vs.
Principal Commissioner of Customs Respondent ACC (Import), New Delhi
New Customs House, Near IGI Airport, New Delhi-110037
Appearance:
Present for the Appellant: Shri T. Chakrapani and Ms. Pooja, Consultant and, Shri Anil Kumar, Shri Jiten Yadav and Ms. Neelam Murpana, Advocates
Present for the Respondent: Shri Rajesh Singh, Authorised Representative
CORAM:
HON'BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) HON'BLE MR. K. ANPAZHAKAN, MEMBER (TECHNICAL)
Date of Hearing: 05/05/2026 Date of Decision: 14/07/2026
ORDER
The appeal is allowed. For order, see order of date in Customs
Appeal No. 54806 of 2023.
(ASHOK JINDAL) MEMBER (JUDICIAL)
(K. ANPAZHAKAN) MEMBER (TECHNICAL)
Archana
Balram Garg
Principal Commissioner of Customs
Ashok Jindal
K. Anpazhakan
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
