IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, KOLKATA EASTERN ZONAL BENCH : KOLKATA REGIONAL BENCH - COURT NO.2 Customs Appeal No.75814 of 2017 (Arising out of Order-in-Original No.37/CUS/CC(P)/WB/2016 dated 31.01.2017 passed by Commissioner of Customs (Prev.), West Bengal, Kolkata.)

Shri Vishal Kumar Trivedi (S/o-Shri Jayanti Lal, Godapaluta, Western Road, Sitala Mata Chowk, Dist.-Jalor, Rajasthan-307030.)

…Appellant VERSUS Commissioner of Customs (Prev.), West Bengal, Kolkata …..Respondent (15/1, Strand Road, Custom House, Kolkata-700001.)

WITH Customs Appeal No.75815 of 2017 (Arising out of Order-in-Original No.37/CUS/CC(P)/WB/2016 dated 31.01.2017 passed by Commissioner of Customs (Prev.), West Bengal, Kolkata.)

Shri Kundan Kumar Vyas (S/o-Shri Labh Shankar Vyas, Vill-Dujana, Tehsil-Sumerpur, Dist.-Pali, Rajasthan.)

…Appellant VERSUS Commissioner of Customs (Prev.), West Bengal, Kolkata …..Respondent (15/1, Strand Road, Custom House, Kolkata-700001.)

APPEARANCE Shri Arijit Chakraborty, Advocate for the Appellant (s)

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

HON’BLE SHRI RAJEEV TANDON, MEMBER(TECHNICAL)