CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI.

PRINCIPAL BENCH, COURT NO. I CUSTOMS APPEAL NO. 352 OF 2010 [Arising out of the Order-in-Original No. 18/2010 dated 21/04/2010 passed by Commissioner of Customs, New Delhi.]

M/s Sarvatra International, ……Appellant B-64, Defence Colony, New Delhi – 110 024 Through its Proprietor Shri Sudhir Manchanda.

Versus Commissioner of Customs, ….Respondent ICD Tughlakabad, New Delhi.

APPEARANCE:

Shri Prem Ranjan Kumar, Advocate for the appellant.

Shri Nikhil Mohan Goyal, Authorized Representative for the Department AND CUSTOMS APPEAL NO. 353 OF 2010 [Arising out of the Order-in-Original No. 18/2010 dated 21/04/2010 passed by Commissioner of Customs, New Delhi.]

Commissioner of Customs ……Appellant ICD Tughlakabad, New Delhi.

Versus M/s Sarvatra International, ….Respondent B-64, Defence Colony, New Delhi – 110 024.

APPEARANCE:

Shri Nikhil Mohan Goyal, Authorized Representative for the Department Shri Prem Ranjan Kumar, Advocate for the respondent.

CORAM:

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

FINAL ORDER NO’s. 50760-50761/2026 DATE OF HEARING : 20.02.2026 DATE OF DECISION: 21.04.2026 P.V. SUBBA RAO