Appeal filed by Vikas Garg against a Customs Commissioner's order. The Bench allowed the appeal and directed that the order be disposed of as per the findings in Customs Appeal No. 60603 of 2019.
Directs disposal of appeal in conformity with the decision in Customs Appeal No. 60603 of 2019.
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CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH
REGIONAL BENCH - COURT NO. I
Customs Appeal No. 60604 of 2019
[Arising out of Order-in-Appeal No. LUD-EXCUS-001-APP-2302-2304-2019 dated 24.04.2019 passed by the Commissioner (Appeals), CGST, Ludhiana]
Vikas Garg ……Appellant
C/o M/s Aryan International Dhandari Khurd, Focal Point Extension, Ludhiana, Punjab
VERSUS
Commissioner of Customs, Ludhiana ……Respondent
Customs House, ICD GRFL, G.T. Road, Sahnewal, Ludhiana, Punjab
APPEARANCE:
Mr. Naveen Bindal and Mr. Bharat Jain, Advocates for the Appellant Mr. Anurag Kumar, Authorized Representative for the Respondent
CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL)
HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)
DATE OF HEARING: 15.05.2026
DATE OF DECISION: 13.08.2026
Appeal is allowed. For order, see order of date passed in
Customs Appeal No. 60603 of 2019.
(S. S. GARG)
MEMBER (JUDICIAL)
(P. ANJANI KUMAR) MEMBER (TECHNICAL)
RA_Saifi
Vikas Garg
Commissioner of Customs, Ludhiana
S. S. GARG
P. ANJANI KUMAR
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
