CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.I Customs Early Hearing Application No.70161 of 2025 (On behalf of the Appellant)

In Customs Appeal No.70512 of 2025 (Arising out of Order-In-Original No.56-2024-25, dated-25/02/2025 passed by Commissioner (Appeals) CGST & Central Excise, )

M/s B P Wire Industry …..Appellant (D-14, Industrial Estate-III, Road Aligarh Aligarh, Uttar Pradesh 202001)

VERSUS Commissioner, Customs (Preventive), Lucknow ….Respondent (Hall No.3, 5^th & 11^th Floor, Lucknow, Uttar Pradesh-226024)

APPEARANCE Shri Manish Pushkarna, Advocate &

Shri Jitin Singhal, Advocate for the Appellant Shri A. K. Chaudhary, Authorised Representative for the Respondent CORAM: HON’BLE MR. P.K. CHOUDHARY, MEMBER (JUDICIAL)

MISCELLANEOUS ORDER NO.70188/2025 FINAL ORDER NO.-70433/2025 DATE OF HEARING : 27.06.2025 DATE OF DECISION : 30.06.2025 P.K. CHOUDHARY:

M/s B.P. Wire Industry has filed the present appeal whereby the Appellant seeks to challenge the Provisional Release Order No.56/2024-25 dated 25.02.2025 passed by the Commissioner, Customs (Preventive), Commissionerate Lucknow. On the grounds, interalia, the Commissioner has vide his order for pr