Radha Trading VERSUS C.C.-Mundra

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD   REGIONAL BENCH – COURT NO. 03 CUSTOMS Appeal No. 11278 of 2018-DB   Customs Miscellaneous Application No. 10132 of 2023   [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-AHMEDABAD] Radha Trading VERSUS C.C.-Mundra WITH CUSTOMS Appeal No. 11279 of 2018-DB   Customs Miscellaneous Application No. 10133 of 2023   [Arising out of Order-in-Original/Appeal No MUN-CUSTM-000-APP-249-265-17-18 [...]

Reliance Industries Limited Dahej VERSUS  C.C.-Ahmedabad

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD   REGIONAL BENCH – COURT NO. 03 CUSTOM Appeal No. 10433 of 2015 [Arising Out Of OIA-AHM-CUSTM-000-APP-336-341-14-15 Dated- 17/11/2014 Passed By Commissioner of CUSTOMS-AHMEDABAD]   Reliance Industries Limited Dahej VERSUS  C.C.-Ahmedabad WITH   CustomsAppeal  10434 of 2015 (Reliance Industries Limited) CustomsAppeal  10435 of 2015 (Reliance Industries Limited) CustomsAppeal  10436 of 2015 (Reliance Industries Limited) CustomsAppeal  10437 of 2015 (Reliance Industries Limited) CustomsAppeal  10438 of 2015 (Reliance Industries Limited) [Arising Out Of OIA-AHM-CUSTM-000-APP-336-341-14-15 Dated- 17/11/2014 Passed By Commissioner of CUSTOMS-AHMEDABAD] APPEARANCE: Shri. J.C. Patel, Advocate and Ms. Shilpa Balani, Advocatefor the Appellant Shri. G. Kirupanandan, Assistant Commissioner (AR) for the Respondent     CORAM: HON’BLE MEMBER (TECHNICAL), MR. RAJU HON’BLE MEMBER (JUDICIAL), MR. SOMESH ARORA     FINAL ORDER NO. A / 11190-11195 /2023           [...]

Mahavir Corporation VERSUS C.C.-Kandla

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD   REGIONAL BENCH – COURT NO. 03 CUSTOM Appeal No. 84 of 2012 [Arising Out Of OIA-25/2012/CUS/COMMR-A-/KDL Dated-29/02/2012 Passed By Commissioner of CUSTOMS-KANDLA]   Mahavir Corporation VERSUS C.C.-Kandla WITH CUSTOM Appeal No. 85 of 2012 [Arising Out Of OIA-25/2012/CUS/COMMR-A-/KDL Dated-29/02/2012 Passed By Commissioner of CUSTOMS-KANDLA]   Gazebo VERSUS C.C.-Kandla APPEARANCE: Shri. J.C. Patel, Shri. Rahul Gajera, Advocates for the Appellant Shri. Himanshu P Shrimali, Superintendent (AR) for the Respondent     CORAM: HON’BLE MEMBER [...]

C.C.-Ahmedabad VERSUS Cera  Sanitaryware Ltd

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Customs Appeal No.11974 of 2014 (Arising out of OIA-97-102/2014/CUS/COMMR-A-/AHD dated 19/02/2014 passed by Commissioner of CUSTOMS-AHMEDABAD)   C.C.-Ahmedabad VERSUS Cera Sanitaryware Ltd   WITH   i. Customs Appeal No. 11975 of 2014 (Commr. Cus. Ahmd.-Cera Sanitaryware Ltd)             ii. Customs Appeal No. 11976 of 2014 (Commr. Cus. Ahmd.-Cera Sanitaryware Ltd)             [...]

Fiberweb India Ltd VERSUS C.C.E. & S.T.-Daman

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD   REGIONAL BENCH – COURT NO. 01 CUSTOM Appeal No. 10900 of 2016 [Arising Out Of OIO-DMN-EXCUS-000-COM-014-15-16 Dated-03/02/2016 Passed By Commissioner of Central Excise, Customs and Service Tax-DAMAN]   Fiberweb India Ltd VERSUS C.C.E. & S.T.-Daman   WITH CUSTOM Appeal No. 10901 of 2016 [Arising Out Of OIO-DMN-EXCUS-000-COM-014-15-16 Dated-03/02/2016 Passed By Commissioner of Central Excise, Customs and Service Tax-DAMAN]   Gopalan Ravindran VERSUS [...]

Anand Mithalal Jain VERSUS C.C.-Jamnagar(prev)

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD   REGIONAL BENCH – COURT NO. 03   CUSTOMS Appeal No. 11958 of 2015-DB   [Arising out of Order-in-Original/Appeal No JMN-CUSTM-000-APP-062-063-15-16 dated 04.08.2015 passed by Commissioner of CUSTOMS-JAMNAGAR(PREV)]   Anand Mithalal Jain …Appellant Director, Sss Sai Shipping Services Pvt Ltd., Office No. 107, Contrans Logistics Pvt Ltd., Rampara-2, Rajula, Pipavav, Amreli, Gujarat   VERSUS   C.C.-Jamnagar(prev) …Respondent Sharda House…Bedi Bandar Road, Opp. Panchavati, Jamnagar, Gujarat       WITH     [...]

C.C.-Ahmedabad VERSUS Sal  Hospital &  Medical Institute

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD   REGIONAL BENCH – COURT NO. 03 CUSTOM Appeal No. 11754 of 2015 [Arising Out Of OIA-AHD-CUSTM-000-APP-097-15-16 Dated-11/08/2015 Passed By Commissioner of CUSTOMS-AHMEDABAD)   C.C.-Ahmedabad VERSUS Sal Hospital & Medical Institute   APPEARANCE: Shri. Himanshu P Shrimali, Superintendent (AR) for the Appellant Shri. Sudhanshu Bissa, Advocate for the Respondent   CORAM: HON’BLE MEMBER (TECHNICAL), MR. RAJU HON’BLE MEMBER (JUDICIAL), MR. SOMESH ARORA     FINAL ORDER NO.A / 11146 /2023         [...]

SUZUKI MOTOR GUJARAT PVT LTD VERSUS C.C.-AHMEDABAD

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD   REGIONAL BENCH – COURT NO. 03 CUSTOM Appeal No. 10249 of 2022-DB [Arising Out Of OIA-AHD-CUSTM-000-APP-1487-1488-21-22 Dated-01/02/2022 Passed By Commissioner of CUSTOMS-AHMEDABAD)   SUZUKI MOTOR GUJARAT PVT LTD VERSUS C.C.-AHMEDABAD APPEARANCE: Shri. Manish Jain, Advocate for the Appellant Shri. Prabhat K Rameshwaram, Additional Commissioner (AR) for the Respondent   CORAM: HON’BLE MEMBER (TECHNICAL), MR. RAJU HON’BLE MEMBER (JUDICIAL), MR. SOMESH ARORA     FINAL ORDER NO.A / 11149 /2023           Raju DATE OF HEARING:10.05.2023 DATE OF DECISION:10.05.2023     This appeal has been filed by [...]

Jvs Engineers VERSUS C.C.E.  & S.T.-Vadodara-ii

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO. 1 Customs Appeal No. 11867 of 2017-DB   (Arising out of OIA-VAD-EXCUS-002-APP-158-2017-18 Dated-27/06/2017 passed by Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax- VADODARA-I)   Jvs Engineers VERSUS C.C.E. & S.T.-Vadodara-ii   APPEARANCE: Shri. Saurabh Dixit, Advocate for the Appellant Shri. Anand Kumar, Superintendent (AR) for the Respondent   CORAM: HON’BLE MR. RAJU, MEMBER (TECHNICAL) HON’BLE MR. SOMESH ARORA MEMBER (JUDICIAL)   Final Order No. A/ 11042 /2023     [...]

C.C.-Kandla VERSUS  Indian Iron  & Metals Pvt Ltd

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD   REGIONAL BENCH – COURT NO. 03 CUSTOM Appeal No. 10206 of 2014 [Arising Out Of OIA-646/COMMR-A-/KDL/2013 Dated17/10/2013 Passed By Commissioner Of CUSTOMS-KANDLA]   C.C.-Kandla VERSUS  Indian Iron & Metals Pvt Ltd APPEARANCE: Shri. Sanjay Kumar, Superintendent (Authorized Representative) for the Appellant Shri. Manish Jain, (Amicus Curiae- Advocate) for the Respondent   CORAM: HON’BLE MEMBER (TECHNICAL), MR. RAJU HON’BLE MEMBER (JUDICIAL), MR. SOMESH ARORA   FINAL ORDER NO.A / 11142 /2023 DATE OF HEARING:02.05.2023 DATE OF DECISION:10.05.2023 SOMESH ARORA [...]

Importer Not Liable For Penalty Due To Fraud by Clearing & Forwarding Agent

CUSTOMS, EXCISE AND SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. I CUSTOMS APPEAL NO. 53817 OF 2018 (Arising out of Order-in-Original No. 05/2018-19/V.S./Commr (Import) dated 29.08.2018 passed by the Commissioner of Customs, ACC (Import), New customs House, New Delhi)   M/s Spectro Lab Equipments Pvt. Ltd. versus Commissioner of Customs   APPEARANCE: Ms. Reena Khair and Shri Shubham Jaiswal, Advocates for the Appellant Shri Rakesh Kumar, Authorized Representative for the Department CORAM: HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P. V. SUBBA RAO, MEMBER (TECHNICAL) [...]

Appellant Entitled To Interest Due To Delay in Drawback Disbursal

CUSTOMS, EXCISE AND SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI  PRINCIPAL BENCH – COURT NO. I CUSTOMS APPEAL NO. 51977 OF 2022 (Arising out of Order-in-Appeal No. D-II/ICD/PPG/782/2022-23 dated 12.07.2022 passed by the Commissioner of Customs (Appeals), New Customs House, New Delhi)   M/s Siddhachalam Exports Pvt. Ltd. versus The Commissioner of Customs (ICDs)   APPEARANCE: Shri Hari Radha Krishan, Advocate for the Appellant Shri M.R. Dhaniya, Authorized Representative for the Department CORAM: HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P. V. SUBBA RAO, MEMBER (TECHNICAL) DATE OF HEARING: 08.08.2024 DATE OF DECISION: 29.01.2025 FINAL ORDER NO. 50104/2025 JUSTICE DILIP GUPTA: M/s [...]