CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. I CUSTOMS APPEAL No. 87475 of 2024 (Arising out of Order-in-Original CAO No. 29/2024-25/CAC/CC(IMPORT-I)/VP/ADG(IMP-I) dated 26.07.2024 passed by the Commissioner of Customs (Import-I), New Custom House (NCH), Mumbai Customs Zone-I, Mumbai.)

Govindji Gopalji & Sons .… Appellant (Now known as GGS Infrastructure Private Limited) No.5, Kashiram Jamnadas Building, P.D. Mello Road, Mumbai – 400 009.

Versus Commissioner of Customs (Import-I) …. Respondent New Custom House (NCH)

Shoorji Vallabhdas Road, Ballard Estate Mumbai – 400 001.

With CUSTOMS APPEAL No. 87476 of 2024 (Arising out of Order-in-Original CAO No. 29/2024-25/CAC/CC(IMPORT-I)/VP/ADG(IMP-I) dated 26.07.2024 passed by the Commissioner of Customs (Import-I), New Custom House (NCH), Mumbai Customs Zone-I, Mumbai.)

Dharmesh Govind ji Vadar .… Appellant

305/306, Trapinex House.

No.15, Sholapur Street Mumbai – 400 009.

Versus Commissioner of Customs (Import-I) …. Respondent New Custom House (NCH)

Shoorji Vallabhdas Road, Ballard Estate Mumbai – 400 001.

Appearance:

Shri Chirag Shetty a/w Ms. Ayushi Agarwal, Advocates for the Appellants Shri Deepak Sharma, Au