CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Customs Appeal No. 20487 of 2015 (Arising out of Order-in-Appeal No.164/2014 – VCH dated 04.12.2014 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam)

Global Associates .. APPELLANT Hotel Karrow Building, Main Road P.O, Barbil Dist, Keonjhar, Odisha – 758 035.

VERSUS Commissioner of Customs .. RESPONDENT Visakhapatnam – Customs

4^th Floor, Customs House, Port Area, Visakhapatnam, Andhra Pradesh – 530 035.

WITH Customs Appeal No. 20573 of 2015 (Arising out of Order-in-Appeal No.175/2014 – VCH dated 18.12.2014 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam)

Global Associates .. APPELLANT Hotel Karrow Building, Main Road P.O, Barbil Dist, Keonjhar, Odisha – 758 035.

VERSUS Commissioner of Customs .. RESPONDENT Visakhapatnam – Customs

4^th Floor, Customs House, Port Area, Visakhapatnam, Andhra Pradesh – 530 035.

AND Customs Appeal No. 30310 of 2017 (Arising out of Order-in-Appeal No.VIZ-CUSTM-000-APP-039-16-17 dated 15.07.2016 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam)

Global Asso