Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad REGIONAL BENCH- COURT NO.1 Customs Appeal No. 10964 of 2025-SM (Arising out of Order in Original AHM-CUSTM-000-PR-COM-01-25-26 Dated 08.04.2025 passed by the Principal Commissioner of Customs, Ahmedabad)

Somnath Chaudhary ........Appellant

22, Shayona Vihar, Near C.P Nagar, Ghatlodia, Ahmedabad, Gujarat-380061 VERSUS Commissioner of Customs- Ahmedabad ........Respondent Custom House, Near all India Radio, Navrangpura, Ahmadabad, 380009, Gujarat WITH Customs Appeal No. 10975 of 2025-SM (Arising out of Order in Original AHM-CUSTM-000-PR-COM-01-25-26 Dated 08.04.2025 passed by the Principal Commissioner of Customs, Ahmedabad)

Sujeet Kumar ........Appellant E-302, Swati Residency-4, IOC Road, Chandkheda, Ahmedabad-382424, Gujarat VERSUS Commissioner of Customs- Ahmedabad ........Respondent Custom House, Near all India Radio, Navrangpura, Ahmadabad, 380009, Gujarat APPEARANCE:

Shri Anil Kumar Mishra, Advocate, Shri Vikas Mehta, Consultant and Shri M K Kothari, Consultant appeared for the Appellant Shri Himanshu Nachane, Superintendent(AR) appeared for the Respondent CORAM:

HON'BLE MR. SOMESH ARORA, MEMBER ( JUDICI