CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH-COURT NO. 1 CUSTOMS APPEAL NO. 50308 OF 2024 [Arising out of Order in Original No. 57-2023-VCG-Pre.Commissioner- ICD-Import-TKD dated 22.12.2023 passed by the Principal Commissioner of Customs (Import), New Delhi ]

PROWELD INDUSTRIES PVT LTD …….APPELLANT C-704, Saibaba Apartment, Sector-9, Rohini, New Delhi-110085 Vs.

PRINCIPAL COMMISSIONER OF CUSTOM …….RESPONDENT IMPORT-NEW DELHI ICD TKD ICD, TKD, New Delhi-110020 AND CUSTOMS APPEAL NO. 50373 OF 2024 [Arising out of Order in Original No. 57-2023-VCG-Pre.Commissioner- ICD-Import-TKD dated 22.12.2023 passed by the Principal Commissioner of Customs (Import), New Delhi ]

SHRI DINESH JUNEJA, DIRECTOR …….APPELLANT M/s Proweld Industries Pvt Ltd.

C-704, Saibaba Apartment, Sector-9, Rohini, New Delhi-110085 Vs.

PRINCIPAL COMMISSIONER OF CUSTOM …….RESPONDENT IMPORT-NEW DELHI ICD TKD ICD, TKD, New Delhi-110020 Appearance:

Shri Devesh Tripathi and Shri Divesh, Advocates for the Appellant Shri Nikhil Mohan Goyal, Authorised Representative for the Respondent CORAM:

HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON'BLE MR. P. V. SUBBA RAO, MEMBER ( TECHNICAL )

FINAL ORDER NO’S. 507