CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH – COURT NO. 3 CUSTOMS Appeal No. 79 of 2012-SM [Arising out of Order-in-Original/Appeal No 43-44-COMMR-A-JMN-2012 dated 21.03.2012 passed by Commissioner of CUSTOMS-JAMNAGAR (PREV)] Bharat Ship Breakers Corporation VERSUS Commissioner of Customs, Jamnagar (Prev.) WITH CUSTOMS Appeal No. 83 of 2012-SM [Arising out of Order-in-Original/Appeal No 66-COMMR-A-JMN-2012 dated 29.03.2012 passed by Commissioner of CUSTOMS-JAMNAGAR (PREV)]] Rishi Ship Breakers VERSUS Commissioner of Customs, Jamnagar (Prev.) APPEARANCE : None for the Appellant Shri G. Kirupanandan, Assistant Commissioner (AR) for the Revenue. CORAM: HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) DATE OF HEARING/ DECISION: 27.03.2023 FINAL ORDER NO. A/10736-10737 / 2023 RAMESH NAIR : These appeals are directed against the order-in-appeal passed by   Commissioner (Appeals) which are impugned orders in the present case. Learned [...]

CUSTOMS Appeal No. 10146 of 2016-DB (Arising out of OIA-AHM-CUSTM-000-APP-153-15-16 Dated-30.10.2015 passed by Commissioner of Customs -AHMEDABAD) C.C.,- AHMEDABAD VERSUS RATNAVEER PRECISION ENGINEERING LTD APPEARANCE: Shri G. Kirupanandan, Assistant Commissioner (Authorized Representative) appeared for the Appellant Shri Saurabh Dixit, Advocate for the Respondent   CORAM: HON’BLE MR. RAJU, MEMBER (TECHNICAL) HON’BLE MR. SOMESH ARORA (JUDICIAL)   Final Order No. A/ 10506 /2023         RAJU DATE OF HEARING:17.03.2023 DATE OF DECISION:17.03.2023     This appeal has been [...]

Customs Appeal No. 10838 of 2016- DB   (Arising out of OIO-KDL-COMMR-PVRR-18-2015-16 dated 30/11/2015 passed by Commissioner of CUSTOMS-KANDLA)   Krishak Bharti Co Operative Limited VERSUS C.C.-Kandla APPEARANCE: Shri B.K Singh, Advocate for the Appellant Shri Ajay Jain, Special Counsel (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU   Final Order No. A/ 10472 /2023     RAMESHNAIR DATE OF HEARING: 21.11.2022 DATE OF DECISION: 17.03.2023     The issue involved in the present case is that whether [...]

Customs Appeal No. 11543 of 2013- DB   (Arising out of OIA-26/2013/CUS/COMMR-A-/KDL dated 21/02/2013 passed by Commissioner of CUSTOMS-AHMEDABAD)   Bharat Petroleum Corporation Ltd VERSUS C.C.-Kandla   APPEARANCE: Ms. Padmavati Patil & Shri Kiran Chavan, Advocates for the Appellant Shri G.Kirupanandan, Assistant Commissioner (AR) for the Respondent   CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU     Final Order No. A/ 10471 /2023   DATE OF HEARING: 21.11.2022 DATE OF DECISION: 17.03.2023 [...]

Customs Appeal No.10165 of 2022 (Arising out of OIA-KDL-CUSTM-000-APP-40-21-22 dated 30/11/2021 passed by Commissioner of CUSTOMS-AHMEDABAD)   RIDAVA PETROCHEMICALS PVT LTD VERSUS C.C.-KANDLA   APPEARANCE: Shri Vikas Mehta, Consultant for the Appellant Shri Rajesh Agarwal, Superintendent (AR) for the Respondent   CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU Final Order No. A/ 10470 /2023         RAMESH NAIR DATE OF HEARING: 20.12.2022 DATE OF DECISION: 17.03.2023     Brief facts of this case are that the appellant had imported [...]