CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL MUMBAI WEST ZONAL BENCH CUSTOMS APPEAL NO: 86724 OF 2025 [Arising out of Order-in-Original No: 2/AT/C/CUS/2025 dated 26^th May 2025 passed by the Commissioner of Customs, Nagpur.]

Gordon Woodroffe Logistics Ltd Commissariat Bldg, 5^th Floor, Dr Dadabhai Naoroji Road Fort, Mumbai - 400001 … Appellant versus Commissioner of Customs GST Bhavan,,Telangkhedi Road,,Civil Lines Nagpur – 440001 …Respondent WITH CUSTOMS APPEAL NO: 86809 OF 2025 [Arising out of Order-in-Original No: 2/AT/C/CUS/2025 dated 26^th May 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 AND CUSTOMS APPEAL NO: 86810 OF 2025 [Arising out of Order-in-Original No: 2/AT/C/CUS/2025 dated 26^th May 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 APPEARANCE:

Shri Vineet Singh, Advocate for the appellants Shri Deepak Sharma, Deputy Comm