IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA REGIONAL BENCH – COURT NO. 2 Customs Appeal No. 75693 of 2024 (Arising out of Order-in-Appeal No. 116/GHY(A)/COM/CUS/SH/2024 Dated 06.03.2024 passed by Commissioner (Appeal) GST, Central Excise & Customs 3^RD Floor, GST Bhawan, Kedar Road, Machkhowa, Guwahati-781001)

M/s. Bhimrao Ramchandra Patil, : Appellant Prop. Of M/s. Shree Ganesh Bullion & Gold Testing Centre, 43, Thakurpara Road, Naihati, North 24 Parganas-743165 VERSUS The Commissioner of Cusotms(Prev.) : Respondent

110, Mahatma Gandhi Road, NER, Shillong-793001, Meghalaya AND Customs Appeal No. 75694 of 2024 (Arising out of Order-in-Appeal No. 712/GHY(A)/COM/CUS/SH/2023 Dated 18.12.2023 passed by Commissioner (Appeal) GST, Central Excise & Customs 3^RD Floor, GST Bhawan, Kedar Road, Machkhowa, Guwahati-781001)

Shri Nikesh Gupta, : Appellant S/O. Shri Tarakeshwar Gupta, 04, Park Road, Titagarh, 24 Parganas(N), West Bengal-700119 VERSUS The Commissioner of Cusotms(Prev.) : Respondent

110, Mahatma Gandhi Road, NER, Shillong-793001, Meghalaya APPEARANCE:

Shri Ankan Prasad Chakraborty, Advocate for the Appellant’s Shri S. Chakravorty, Authorized Rep