IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA REGIONAL BENCH – COURT NO. 2 Customs Appeal No. 75377 of 2024 (Arising out of Order-in-Original No. 16/Cus/CC(P)/WB/2023-24 dated 28.12.2023 passed by the Commissioner of Customs (Preventive), West Bengal, 3^rd Floor, Custom House, 15/1, Strand Road, Kolkata – 700 001)

M/s. Aone Agro Products Private Limited : Appellant

42A, Rafi Ahmed Kidwai Road, Aspirations Enigma, Flat No. 4A, 4^th Floor, Kolkata – 700 016 VERSUS Commissioner of Customs (Preventive) : Respondent Kolkata, Custom House, 3^rd Floor, 15/1, Strand Road, Kolkata – 700 001 WITH Customs Appeal No. 75307 of 2024 (Arising out of Order-in-Original No. 11/Cus/CC(P)/WB/2023-24 dated 29.11.2023 passed by the Commissioner of Customs (Preventive), West Bengal, 3^rd Floor, Custom House, 15/1, Strand Road, Kolkata – 700 001)

Rajesh Kumar Agarwal : Appellant M/s. Budge Budge Refineries Limited

23B, A.M. Ghosh Road, Budge Budge, Kolkata – 700 137 VERSUS Commissioner of Customs (Preventive) : Respondent Kolkata, Custom House, 3^rd Floor, 15/1, Strand Road, Kolkata – 700 001 WITH Customs Appeal No. 75314 of 2024 (Arising out of Order-in-Original No. 11/Cus