The Customs, Excise and Service Tax Appellate Tribunal allowed an appeal filed under Customs Appeal No. 54900 of 2023 against an order dated 09.01.2023.
The appeal was allowed; order to be recorded in order of date.
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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI
PRINCIPAL BENCH, COURT NO. 3
CUSTOMS APPEAL NO. 54900 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]
Nitin Garg, President (Diamond Jewellery Manufacturing), P.C. Jeweller Limited
(the then P.C. Jewellers Private Limied), 24/2708, Bank Street, Karol Bagh, New Delhi-110005 (Presently At: C-54, Preet Vihar, New 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
Nitin Garg and P.C. Jewellers Private Limited
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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