The appeal was allowed and dispatched for order following a cascade judgment file today in Customs Appeal No.70641 of 2025. Detailed reasoning and outcome are recorded in that linked judgment. Mere cross-reference does not permit extraction of substance from the cited order in this thin excerpt.
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
Customs Appeal No.70643 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. Nishant Shokeen, …..Appellant
VERSUS
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. Nishant Shokeen
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
