2026 Supreme(Online)(CESTAT) 1732

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

ALLAHABAD

REGIONAL BENCH - COURT NO.I

Customs Appeal No.70068 of 2026

(Arising out of Order-In-Appeal No.NOI/CUSTM/000/APP/213-214/25-26, dated 18/12/2025 passed by Commissioner (Appeals), CGST, Noida)

M/s Daya Exports …..Appellant

(Plot No.13, 3rd Floor, Pocket-I, Sector-13, Dwarka, Delhi-110078)

VERSUS

Commissioner, CGST & Customs, Noida ….Respondent

(4th Floor, C-232A/2 to 232A/3, GST Bhawan Sector-48, Noida-201305)

AND

Customs Appeal No.70107 of 2026

(Arising out of Order-In-Appeal No.NOI/CUSTM/000/APP/213-214/25-26, dated 18/12/2025 passed by Commissioner (Appeals), CGST, Noida)

M/s Daya Exports …..Appellant

(Plot No.13, 3rd Floor, Pocket-I, Sector-13, Dwarka, Delhi-110078)

VERSUS

Commissioner, CGST, Noida ….Respondent

(4th Floor, C-232A/2 to 232A/3, GST Bhawan Sector-48, Noida-201305)

APPEARANCE:

Mrs. Stuti Saggi, Advocate for the Appellant

Mrs. Chitra Srivastava, Authorized Representative for the Respondent

CORAM:

HON’BLE MR. P.K. CHOUDHARY, MEMBER (JUDICIAL)

HON’BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL)

FINAL ORDER NOs.-70124-70125/2026

DATE OF HEARING : 28.04.2026

DATE OF DECISION : 05.05.2026