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IN THE HIGH COURT OF ORISSA AT CUTTACK
M.S. Raman, HARISH TANDON, CJ,
Commissioner of Customs (Preventive), Bhubaneswar – Appellant
Versus
Disha Realcon Pvt. Ltd. – Respondent
ORDER :
1. This matter is taken up through Hybrid mode.
2. Assailing order dated 25.09.2024 passed by the Customs, Excise and Service Tax Appellate Tribunal, (Eastern Zonal Bench), Kolkata (for short, “the CESTAT”) in Customs Appeal No.75899 of 2024 and Customs Cross Objection No.75575 of 2024 (Commissioner of Customs (Preventive), Bhubaneswar Vs. M/s. S.M. Nirayat Pvt. Ltd.) WITH Customs Appeal No.75900 of 2024 and Customs Cross Objection No.75577 of 2024 (Commissioner of Customs (Preventive), Bhubaneswar Vs. M/s. S.M. Niryat Pvt. Ltd.), arising out of Order-in-Original No.CC(P)/BBSR/CUS/No.04/Commissioner/2024, dated 18.01.2024; Customs Appeal No.75901 of 2024 and Customs Cross Objection No.75579 of 2024 (Commissioner of Customs (Preventive), Bhubaneswar Vs. M/s. Disha Realcon Pvt. Ltd.), arising out of Order-in-Original No.CC(P)/BBSR/CUS/NO01/COMMISSIONER/2024, dated 08.01.2024; Customs Appeal No.76102 of 2024 and Customs Cross Objection No.75607 of 2024 (Commissioner of Customs (Preventive), Bhubaneswar Vs. Shri Ajay Gupta), arising out of Order-in-Original No.CC(P)/BBSR/CUS/NO-01/COMMISSIONER/2024, dated 08.01.2024; Customs Appeal No.76103 of 2024 and Customs Cross Objection No.
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