CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI.

PRINCIPAL BENCH, COURT NO. I CUSTOMS APPEAL NO. 55379 OF 2023 [Arising out of the Order-in-Appeal No.CC (A)/CUS/D-II/IMP/ICD-TKD/69- 70/2023-24dated 15/05/2023 passed by Commissioner of Customs (Appeals), New Delhi.]

M/s EMD Locomotive Technologies ……Appellant Private Limited (now known as “Progress Rail Innovations Private Limited), 800, Meridian Commercial Tower, Windsor Place, New Delhi – 110 001.

Versus Principal Commissioner of ….Respondent Customs (Import), Inland Container Depot, Tughlakabad, New Delhi – 110 020.

AND CUSTOMS APPEAL NO. 55380 OF 2023 [Arising out of the Order-in-Appeal No. CC (A)/CUS/D-II/IMP/ICD-TKD/69- 70/2023-24 dated 15/05/2023 passed by Commissioner of Customs (Appeals), New Delhi.]

M/s EMD Locomotive Technologies ……Appellant Private Limited (now known as “Progress Rail Innovations Private Limited), 800, Meridian Commercial Tower, Windsor Place, New Delhi – 110 001.

Versus Principal Commissioner of ….Respondent Customs (Import), Inland Container Depot, Tughlakabad, New Delhi – 110 020.

APPEARANCE:

Shri Sanjeev Sachdeva, Ms. Vrinda Bagaria and Ms. J. Vidhi Maheshwari, Advocates for the appellant.

Shri Shi