CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. I Customs Miscellaneous Application No. 86620 of 2024 (on behalf of respondent)

IN Customs Appeal No. 86424 of 2022 (Arising out of Order-in-Appeal No. PUN-CT-APPII-000-078-2020-21 dated

17.02.2021 passed by the Commissioner (Appeals-II), Central Tax, Pune)

M/s Krupadeep Traders .… Appellant

106, Hemmady Regency, Opp. SBI, Malbhat, Margao, Goa – 403 601 Versus The Commissioner of Customs, Pune-I …. Respondent

41-A, ICE House, Sassoon Road, Opp. Wadia College, Pune – 411 001 AND Customs Appeal No. 86424 of 2022 (Arising out of Order-in-Appeal No. PUN-CT-APPII-000-078-2020-21 dated

17.02.2021 passed by the Commissioner (Appeals-II), Central Tax, Pune)

M/s Krupadeep Traders .… Appellant

106, Hemmady Regency, Opp. SBI, Malbhat, Margao, Goa – 403 601 Versus The Commissioner of Customs, Pune …. Respondent E-Wing, 4^th Floor, GST Bhavan, 41-A, ICE House, Sassoon Road, Opp. Wadia College, Pune – 411 001 APPEARANCE:

Shri H.K. Hirani, Consultant for the Appellant Shri L.B. D’costa, Authorized Representative for the Respondent CORAM:

HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)

FINAL ORDER NO. A/85423/2026 Date of Hearing: