CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 Customs Appeal No. 20086 of 2022 [Arising out of Orders-in-Appeal No. 424-425/2021 dated 30.09.2021 passed by the Commissioner of Customs (Appeals), Bengaluru]

M/s. Superton Electronics Private Limited

12/1, 1^st Floor, CVR Building Appellant(s)

Hosur Road Wilson Garden Bangalore – 560 027 -

VERSUS Commissioner of Customs Airport and Air Cargo Commissionerate Respondent(s)

Menzies Bobba Cargo Terminal Devanahalli Bangalore – 560 300 With Customs Appeal No. 20087 of 2022 [Arising out of Orders-in-Appeal No. 424-425/2021 dated 30.09.2021 passed by the Commissioner of Customs (Appeals), Bengaluru]

M/s. Superton Electronics Private Limited

12/1, 1^st Floor, CVR Building Appellant(s)

Hosur Road Wilson Garden Bangalore – 560 027 -

VERSUS Commissioner of Customs Airport and Air Cargo Commissionerate Respondent(s)

Menzies Bobba Cargo Terminal Devanahalli Bangalore – 560 300 -

APPEARANCE:

Mr. Vipin Upadhyay, Advocate for the Appellant Mr. Maneesh Akhoury, Asst. Commissioner (AR) for the Respondent CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL)

HON'BLE MR. PULLELA NAGESWARA RAO, MEMBER (TECHNICAL)

Final Order Nos. 2126