The Appellant filed a miscellaneous application for withdrawal of Pending Customs Appeal No. 87163 of 2021. The Tribunal considered the prayer and dismissed the appeal as withdrawn, disposing of the miscellaneous application.
Customs Appeal No. 87163 of 2021 dismissed as withdrawn; Miscellaneous Application No. 85423 of 2024 disposed of.
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 MUMBAI
REGIONAL BENCH - COURT NO. I
Customs Miscellaneous Application No. 85423 of 2024 In
Customs Appeal No. 87163 of 2021
(Arising out of Order-in-Appeal No. MUM-CUSTM-AMP-APP-189/2021-22 dated 10.06.2021 passed by the Commissioner of Customs (Appeals), Mumbai Zone – III)
Commissioner of Customs, Air Special Cargo .… Appellant
6th Floor, Awas Corporate Point, Makwana Lane, Andheri-Kurla Road, Andheri (East), Mumbai – 400 059.
Versus
M/s Khushi Diamonds …. Respondent
Bharat Diamond Bourse, DC-7140, BKC, Bandra (E), Mumbai – 400 051.
APPEARANCE:
Shri Mahesh Patil, Authorized Representative for the Appellant None for the Respondent
CORAM:
HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)
FINAL ORDER NO. A/85518/2026
Date of Hearing: 23.03.2026 Date of Decision: 23.03.2026
PER: S.K. MOHANTY
Heard both sides.
(Dictated and pronounced in open court)
(S.K. MOHANTY) MEMBER (JUDICIAL)
(M.M. PARTHIBAN) MEMBER (TECHNICAL)
Sinha
Commissioner of Customs, Air Special Cargo
M/s Khushi Diamonds
S.K. Mohanty
M.M. Parthiban
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
