CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH - COURT NO. 1 [Arising out of Order-in-Appeal No MUN-CUSTM-000-COM-05-06-19-20 dated 19.06.2019 passed by Commissioner of Central Excise, Customs and Service Tax-MUNDRA]

Aman Anand …. Appellant Aman Impex, Delhi, R/O C-4/6, Model Tower, 1st Floor, Backside, Delhi - 110009 VERSUS Commissioner of Customs, Mundra .... Respondent Office of the Principal Commissionerate of Customs, Port User Buld. Custom House Mundra, Mundra Kutch, Gujarat -370421 WITH (i)CUSTOMS Appeal No. 10183 of 2020-DB (Aman Anand) (ii) CUSTOMS Appeal No. 10269 of 2020-DB (Sai Exports) (iii) CUSTOMS Appeal No. 10215 of 2021-DB (Sai Exports)

[Arising out of Order-in-Appeal No MUN-CUSTM-000-COM-05-06-19-20 dated 19.06.2019 passed by Commissioner of Central Excise, Customs and Service Tax-MUNDRA]

APEARANCE :

None, for the Appellant Shri Aakash Singh, Superintendent (AR) for the Respondent CORAM:

HON’BLE MR. SANJIV SRIVASTAVA,MEMBER (TECHNICAL)

HON’BLE DR. AJAYA KRISHNA VISHVESHA, MEMBER (JUDICIAL)

DATE OF HEARING/DECISION: 12.03.2026 FINAL ORDER NOS. 10274-10277/2026 SANJIV SRIVASTAVA:

Matter has come up several times earlier on 24/0