SONY INDIA PVT LTD VERSUS COMMISSIONER OF CUSTOMS –  AHMEDABAD

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad REGIONAL BENCH- COURT NO. 1 CUSTOMS Appeal No. 10814 of 2017-DB (Arising out of OIA-AHM-CUSTM-000-APP-085-16-17 dated 30.01.2017 passed by Commissioner (Appeals) Commissioner of Central Excise, Customs and Service Tax- AHMEDABAD)   SONY INDIA PVT LTD VERSUS COMMISSIONER OF CUSTOMS – AHMEDABAD APPEARANCE: Shri Deepak Thackur, Advocate appeared for the Appellant Shri Anand Kumar, Superintendent (Authorized Representative) for the Respondent   CORAM: HON’BLE MR. RAJU, MEMBER (TECHNICAL) HON’BLE MR. SOMESH ARORA (JUDICIAL)   [...]

C.C.-Jamnagar(prev) Versus Shankar  Packaging Ltd

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD   REGIONAL BENCH – COURT NO. 03   CUSTOM Appeal No. 10977 of 2013 Customs/Cross/11706 of 2013 [Arising Out Of OIA-12/COMMR-A-JMN/2013 Dated- 23/01/2013 Passed By Commissioner of CUSTOMS(PREVENTIVE)-JAMNAGAR(PREV)]   C.C.-Jamnagar(prev)   …..Appellant   VERSUS   Shankar Packaging Ltd   …..Respondent   APPEARANCE: Shri. Himanshu P Shrimali, Superintendent (AR) for the Appellant Shri. P.M. Dave and Shri. Mrugesh Pandya, Advocates for the Respondent     CORAM: HON’BLE MEMBER (TECHNICAL), MR. RAJU HON’BLE MEMBER (JUDICIAL), MR. SOMESH ARORA     FINAL ORDER NO. A / 11488 /2023 [...]

Indian Chemical Corporation VERSUS Commissioner of  Customs, Mundra

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD  REGIONAL BENCH – COURT NO. 3 CUSTOMS Appeal No. 11972 of 2016-DB [Arising out of Order-in-Original/Appeal No MUN-CUSTM-000-APP-310-16-17 dated 28.10.2016 passed by Commissioner of CUSTOMS-AHMEDABAD]   Indian Chemical Corporation VERSUS Commissioner of Customs, Mundra   APPEARANCE : Shri Hardik Modh, Advocate for the Appellant Shri Anand Kumar, Superintendent (AR) for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING : 27.06.2023 DATE OF DECISION: 12.07.2023   FINAL ORDER NO. 11486/2023 RAMESH NAIR : This appeal has been filed by M/s. Indian Chemical Corporation against [...]

Sudh Priya Plastichem Pvt Limited VERSUS Commissioner of  Customs,  Jamnagar(Prev)

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 Legal Robe 10116 of 2017-DB [Arising out of Order-in-Original/Appeal No JMN-CUSTM-000-APP-037-16-17 dated 26.10.2016 passed by Commissioner (Appeals) Commissioner of Central Excise, Customs and Service Tax-AHMEDABAD]   Sudh Priya Plastichem Pvt Limited VERSUS Commissioner of Customs, Jamnagar(Prev)   APPEARANCE : Shri H.K. Hirani, Consultant for the Appellant Smt. Bina D Jani, Superintendent (AR) for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) [...]

Italik Metalware Pvt Ltd  VERSUS C.C.-Mundra

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 CUSTOMS Appeal No. 11758 of 2017-DB   [Arising out of Order-in-Original/Appeal No MUN-CUSTM-000-APP-099-100-17-18 dated 04.07.2017 passed by Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-AHMEDABAD] Italik Metalware Pvt Ltd  VERSUS C.C.-Mundra  WITH Customs Appeal No. 11759 of 2017 (Italik Metalware Pvt Ltd) Customs Appeal No. 11760 of 2017 (Italik Metalware Pvt [...]

K S Enterprises VERSUS Commissioner  of Customs, Mundra

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 CUSTOMS Appeal No. 10360 of 2023-DB [Arising out of OIA-MUN-CUSTM-000-APP-16-23-24 dated 11/04/2023 passed by Commissioner of CUSTOMS (Appeals)-Ahmedabad]   K S Enterprises VERSUS Commissioner of Customs, Mundra   APPEARANCE : Shri Hardik Modh, Advocate for the Appellant Shri Himanshu P Shrimali, Superintendent (AR) for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING : 27.06.2023 DATE OF DECISION: 06.07.2023   FINAL ORDER NO. 11447/2023 RAMESH NAIR : This appeal is [...]

Asion Solvochem Pvt Ltd VERSUS C.C.-Kandla 

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD   REGIONAL BENCH – COURT NO. 03 CUSTOMS Appeal No. 10811 of 2017-DB   [Arising out of Order-in-Original/Appeal No KDL-CUSTM-000-APP-033-16-17 dated 02.12.2016 passed by Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-AHMEDABAD] Asion Solvochem Pvt Ltd VERSUS C.C.-Kandla  APPEARANCE: Shri J C Patel, Shri Rahul Gajera, Advocates for the Appellant Shri. Anand Kumar, Superintendent (Authorized Representative) for the Respondent     CORAM: HON’BLE MEMBER (TECHNICAL), RAJU HON’BLE MEMBER (JUDICIAL) ,SOMESH ARORA   FINAL ORDER NO.A / 11441 /2023 [...]

Hussain Sheth Ispat VERSUS Commissioner of Customs,  Jamnagar (Prev.)

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 CUSTOMS Appeal No. 10077 of 2014-DB [Arising out of Order-in-Original/Appeal No 348-COMMR-A–JMR-2013 dated 03.10.2013 passed by Commissioner of CUSTOMS-JAMNAGAR(PREV)]   Hussain Sheth Ispat VERSUS Commissioner of Customs, Jamnagar (Prev.)   APPEARANCE : Shri Rahul Gajera, Advocate for the Appellant Shri Sanjay Kumar, Superintendent (AR) for the Respondent CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) HON’BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) DATE OF HEARING : 22.06.2023 DATE OF DECISION: 28.06.2023   FINAL ORDER NO. 11381/2023 RAMESH NAIR : The present appeal of Hussain Sheth Ispat Ship Breaking, [...]

Sun Pharmaceuticals Industries Ltd VERSUS  C.C.E. &  S.T.-Surat-ii 

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Customs Appeal No.13912 of 2013 (Arising out of OIA-SUR-EXCUS-002-APP-158-161-13-14 dated 23/08/2013 passed by Commissioner of Central Excise, Customs and Service Tax-SURAT-II( Appeal))   Sun Pharmaceuticals Industries Ltd VERSUS  C.C.E. & S.T.-Surat-ii    WITH ExciseAppeal  13913 of 2013 (G B Patel) ExciseAppeal  13963 of 2013 (Heartwell Life Sciences) ExciseAppeal  13964 of 2013 (Pankaj Mehta) ExciseAppeal  10261 of 2014 (Sun Pharmaceuticals Ltd)     (Arising out of OIA-SUR-EXCUS-002-APP-158-161-13-14 dated 23/08/2013 Commissioner of Central Excise, Customs and Service Tax-SURAT-II( Appeal)) passed by (Arising out of OIA-SUR-EXCUS-002-APP-158-161-13-14 dated 19/08/2013 Commissioner of Central Excise, Customs and Service Tax-SURAT-II( Appeal)) passed by (Arising out of OIA-SUR-EXCUS-002-APP-158-161-13-14 dated 19/08/2013 Commissioner of Central Excise, Customs and Service Tax-SURAT-II( Appeal)) passed by (Arising out of OIA-SUR-EXCUS-002-APP-158-161-13-14 dated 28/10/2012 Commissioner of Central Excise, Customs and Service Tax-SURAT-II( Appeal)) [...]

Arcelormittal Projects India Limited VERSUS C.C.-Mundra

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH-COURT NO. 3 Customs Appeal No. 10312 of 2015- DB (Arising out of OIA-MUN-CUSTM-000-011-14-15 dated 25/11/2014 passed by Commissioner of CUSTOMS-MUNDRA)   Arcelormittal Projects India Limited VERSUS C.C.-Mundra   APPEARANCE: Shri Manish Jain, Advocate appeared for the Appellant Shri Tara Prakash, Deputy Commissioner (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L.MAHAR   Final Order No. A/ 11307 /2023   RAMESH NAIR DATE OF HEARING: 23.02.2023 DATE OF DECISION: 21.06.2023     This appeal [...]

Mis-Classification Does Not Amount To ‘Wilful and Deliberate Suppression of Facts’

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI.  PRINCIPAL BENCH, COURT NO. III CUSTOMS APPEAL NO. 51041 OF 2020 [Arising out of the Order-in-Original No. 16/2020/UG/Principal Commissioner dated 28/05/2020 passed by Principal Commissioner of Customs (Imports), New Customs House, New Delhi – 110 037.] M/s Secure Meters Ltd. Versus Principal Commissioner of Customs   APPEARANCE: Shri V. Lakshmikumaran, Ms. Rubel Bareja, Ms. Anisha [...]

Kunj Bihari Textiles VERSUS C.C.-MUNDRA

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 CUSTOMS Appeal No. 10205 of 2018-DB   [Arising out of Order-in-Original/Appeal No MUN-CUSTM-000-APP-249-265-17-18 dated 30.11.2017 passed by Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-MUNDRA] Kunj Bihari Textiles VERSUS C.C.-MUNDRA   WITH   CustomsAppeal  10206 of 2018 (Kunj Bihari Textiles) CustomsAppeal  10207 of 2018 (Kunj Bihari Textiles) CustomsAppeal  10031 of 2022 (Kunj Bihari Textiles)   APPEARANCE: Sh. Vikas Mehta, Consultant for the Appellant Sh. Anand Kumar, Superintendent (Authorized representative) for the Respondent [...]