The Tribunal allowed Customs Appeal No. 54833 of 2023 arising from an order dated 09.01.2023. The judgment was disposed of by referring to the order in Customs Appeal No. 54806 of 2023 without providing separate reasoning.
Reference to the order in 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. 54833 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]
Smt. Rashmi Anand, Assistant Vice President (Finance), P.C. Jeweller Limited (the then P.C. Jewellers Private Limied), (Then at 24/2708, Bank Street, Karol Bagh, New Delhi-110005) (Presently At: C-54, Preet Vihar, Delhi-110092
Appellant
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
Smt. Rashmi Anand
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.
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