One-page order allowing Customs Appeal No.70642 of 2025. Bench disposed of the matter by referring to the concurrent order passed in Customs Appeal No.70641 of 2025 without detailed reasoning or findings.
Appeal allowed. For order, see concurrent order in Customs Appeal No.70641 of 2025.
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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD
REGIONAL BENCH - COURT NO.I
Customs Appeal No.70642 of 2025
(Arising out of Order-in-Original No.19/Pr. Commr./Noida-Cus/2020-21 dated 24.12.2020 passed by Pr. Commissioner of Customs, Noida)
Mr. Ajit Singh, …..Appellant
VERSUS
Pr. Commissioner of Customs, Noida ….Respondent
APPEARANCE:
Shri Rahul Raheja, Advocate & Shri Gaurav Prakash, Advocate for the Appellant Shri A. K. Choudhary, Authorized Representative for the Respondent
CORAM: HON’BLE MR. P.K. CHOUDHARY, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)
DATE OF HEARING : 11.03.2026 DATE OF PRONOUNCEMENT : 06.07.2026
The appeal is allowed. For order, see order of date in Customs Appeal No.70641 of 2025.
Sd/(P. K. CHOUDHARY) MEMBER (JUDICIAL)
Sd/(P. ANJANI KUMAR) MEMBER (TECHNICAL)
LKS
Mr. Ajit Singh
Pr. Commissioner of Customs, Noida
P.K. CHOUDHARY
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
