CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Customs Appeal No. 30551 of 2024 (Arising out of Order-in-Appeal No. VIZ-CUSTM-000-APP-192 & 193-24-25 dated

11.07.2024 passed by Commissioner of Central Excise & Customs (Appeals), Visakhapatnam)

Pr. Commissioner of Customs .. APPELLANT Visakhapatnam - Customs Custom House, Port Area, Visakhapatnam, Andhra Pradesh – 530 001.

VERSUS Shri Prashant Ramchandra Zende .. RESPONDENT Balawadi Post, Taluka-Khanapur, Sangli District, Maharashtra – 415 307.

AND Customs Appeal No. 30552 of 2024 (Arising out of Order-in-Appeal No.VIZ-CUSTM-000-APP-192 & 193-24-25 dated

11.07.2024 passed by Commissioner of Central Excise & Customs (Appeals), Visakhapatnam)

Pr. Commissioner of Customs .. APPELLANT Visakhapatnam - Customs Custom House, Port Area, Visakhapatnam, Andhra Pradesh – 530 001.

VERSUS Smt. Sapana Vishal Gaikwad, .. RESPONDENT (Legal heir of Late Mr. Vishal Rajaram Gaikwad)

D.No.48-10-34/2, SVT Road, Srinagar, Visakhapatnam, Andhra Pradesh – 530 016.

APPEARANCE:

Shri K. Raji Reddy, Authorized Representative for the Appellant.

Shri Rajnish Kumar Kalawatia, Advocate for the Respondent.

CORAM: HON’BLE Mr. A.K. JY