M/S Magic Overseas v. C.C. Noida
What the court decided
A compact analysis
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
ALLAHABAD
REGIONAL BENCH - COURT NO.I
E-HEARING
Customs Miscellaneous Application No.70025 of 2026
(on behalf of the Appellant)
In
Customs Appeal No.70050 of 2026
(Arising out of Provisional Release Order dated 29.10.2025 DIN No.20250954ME000000F190 passed by Commissioner, Customs, Noida)
M/s Magic Overseas …..Appellant
Village Mustafapur Bhadra, Post Kazipur, Village Barera, Dilari Road, Tehsil Thakurdwara, Moradabad, Uttar Pradesh-244001
VERSUS
Parties & counsel
- appellant
M/s Magic Overseas
- respondent
Commissioner, Customs, Noida
Coram
P. K. Choudhary
Case details
As recorded by the court registry
- Court
- CESTAT
- Decided on
- · July
- Case no.
- C/70050/2026
- Topic
- Banking and Recovery
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