IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, KOLKATA EASTERN ZONAL BENCH : KOLKATA REGIONAL BENCH - COURT NO.2 Customs Appeal No.75037 of 2023 [Virtual Mode of Hearing]

(Arising out of Order-in-Appeal No.KOL/CUS/PREV/CCP/KS/438-441/2022 dated

31.10.2022 passed by Commissioner of Customs (Appeals), Kolkata.)

M/s. Agro Tech Foods Ltd.

(31, Saraojini Devi Road, Secunderabad, Telangana-500003.)

…Appellant VERSUS Commissioner of Customs (Preventive), Kolkata …..Respondent (51/1, Strand Road, Custom House, Kolkata-700001.)

WITH (i) Customs Appeal No.75038 of 2023 (M/s. Agro Tech Foods Ltd. vs. Commissioner of Customs (Preventive), Kolkata); (ii) Customs Appeal No.75039 of 2023 (M/s. Agro Tech Foods Ltd. vs. Commissioner of Customs (Preventive), Kolkata); (iii) Customs Appeal No.75040 of 2023 (M/s. Agro Tech Foods Ltd.

vs. Commissioner of Customs (Preventive), Kolkata);

(Arising out of Order-in-Appeal No.KOL/CUS/PREV/CCP/KS/438-441/2022 dated

31.10.2022 passed by Commissioner of Customs (Appeals), Kolkata.)

APPEARANCE Shri Rajat Dosi, Advocate for the Appellant (s)

Shri A.K.Choudhary, Authorized Representative for the Revenue CORAM: HON’BLE SHRI R. MURALIDHAR, MEMBER(JUDICIAL)

HON’BLE S