CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI WEST ZONAL BENCH Customs Appeal No. 85948 of 2020 [Arising out of Order-in-Original No: CC-VA/38/2019-20 Adj(I) dated 26^th February 2020 passed by the Commissioner of Customs Excise (Import), Air Cargo Complex, Sahar, Mumbai.]

Commissioner of Customs, Mumbai (Air …..Appellant Cargo Import)

Air Cargo Complex, Sahar, Andheri (E), Mumbai -

400099 C J Shah …..Respondent

105 Bajaj Bhavan, 10^th Floor, Nariman Point, Mumbai

400021 APPEARANCE:

Shri Ram Kumar, Authorised Representative for the appellant Ms Shamita Patel, Advocate for the respondent WITH (i) Customs Appeal No: 85950 of 2020 (Commissioner of Customs Import Mumbai (Air Cargo Import) v. Cadila Healthcare Ltd.);

(ii) Customs Appeal No: 85951 of 2020 (Commissioner of Customs Mumbai (Air Cargo Import) v. Bharat Forge Ltd.);

(iii) Customs Appeal No: 85952 of 2020 (Commissioner of Customs Import Mumbai (Air Cargo Import) v. USV Pvt Ltd.);

(iv) Customs Appeal No: 85953 of 2020 (Commissioner of Customs Import Mumbai (Air Cargo Import) v.

Cummins India Ltd.);

(v) Customs Appeal No: 85954 of 2020 (Commissioner of Customs Mumbai (Air Cargo Import) v. Cipla Ltd.), (vi) Customs Appeal No: 85955