CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL MUMBAI WEST ZONAL BENCH CUSTOMS APPEAL NO: 87328 OF 2025 [Arising out of Order-in-Original No: 3/AT/C/CUS/2025 dated 3^rd June 2025 passed by the Commissioner of Customs, Nagpur.]

Al Udai Exim LLP

92 50 CC Gautam Budh Marg Lucknow – 226 018 … Appellant versus Commissioner of Customs GST Bhavan,,Telangkhedi Road,,Civil Lines Nagpur – 440001 …Respondent WITH CUSTOMS APPEAL NO: 87329 OF 2025 [Arising out of Order-in-Original No: 3/AT/C/CUS/2025 dated 3^rd June 2025 passed by the Commissioner of Customs, Nagpur.]

Ramabors Exim LLP

92 50 CC Gautam Budh Marg Lucknow – 226 018 … Appellant versus Commissioner of Customs GST Bhavan,,Telangkhedi Road,,Civil Lines Nagpur – 440001 …Respondent WITH CUSTOMS APPEAL NO: 87330 OF 2025 [Arising out of Order-in-Original No: 3/AT/C/CUS/2025 dated 3^rd June 2025 passed by the Commissioner of Customs, Nagpur.]

Rohan Prakash

92 50 CC Gautam Budh Marg Lucknow – 226 018 … Appellant versus Commissioner of Customs GST Bhavan,,Telangkhedi Road,,Civil Lines Nagpur – 440001 …Respondent AND CUSTOMS APPEAL NO: 87331 OF 2025 [Arising out of Order-in-Original No: 3/AT/C/CUS/2025 dated 3^rd June 2025 passed by the Commissione