IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA REGIONAL BENCH – COURT NO. 1 Customs Appeal No. 75781 of 2022 (Arising out of Order-in-Original No. 01/Cus/CCP/WB/2022 dated 28.06.2022 passed by the Commissioner of Customs (Prev.), W.B. Custom House, 15/1, Strand Road, Kolkata-700001)

M/s. Bapi Das, : Appellant S/o. Late Kalo Manick, 3a, Seth Bagan Gulee, Girish Park, West Bengal, Kolkata-700 007 VERSUS Commissioner of Customs (Prev.), : Respondent

3^rd Floor, Custom House, 15/1, Strand Road, Kolkata-700001 WITH Customs Appeal No. 75782 of 2022 (Arising out of Order-in-Original No. 01/Cus/CCP/WB/2022 dated 28.06.2022 passed by the Commissioner of Customs (Prev.), W.B. Custom House, 15/1, Strand Road, Kolkata-700001)

M/s. Ranjit Manna, : Appellant S/o. Late Nipendra Nath, Vill.:- Chakbatia, P.O. :- Kalsi, P.S.:- Patashpure, Dist.:-Purba Medinipur West Bengal-721 456 VERSUS Commissioner of Customs (Prev.), : Respondent

3^rd Floor, Custom House, 15/1, Strand Road, Kolkata-700001 AND Customs Appeal No. 75823 of 2022 (Arising out of Order-in-Original No. 01/Cus/CCP/WB/2022 dated 28.06.2022 passed by the Commissioner of Customs (Prev.), W.B. Custom House,