CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. I Customs Appeal No. 85761 of 2022 (Arising out of Order-in-Appeal No. 509(Gr. IIC-F)/2021(JNCH)/Appeals dated 25.06.2021 passed by the Commissioner of Customs (Appeals), Nhava Sheva, Mumbai Zone-II].

Danish Impex .… Appellant Ground Floor, CTS No. 643/3A/8B/Dor Gali Near Gangapur pet, Gadag Karnataka – 582 101.

Versus Commissioner of Customs, Nhava Sheva-I ….Respondent Jawaharlal Nehru Custom House (JNCH), Nhava Sheva, Taluka Uran District Raigad, Maharashtra – 400 707.

WITH Customs Appeal No. 85146 of 2024 (Arising out of Order-in-Appeal No. 1049(GR-IIC-F)/2023(JNCH)/Appeals dated 05.10.2023 passed by the Commissioner of Customs (Appeals), Nhava Sheva, Mumbai Zone-II].

Danish Impex .… Appellant Ground Floor, CTS No. 643/3A/8B/Dor Gali Near Gangapur pet, Gadag Karnataka – 582 101..

Versus Commissioner of Customs, Nhava Sheva-I ….Respondent Jawaharlal Nehru Custom House (JNCH), Nhava Sheva, Taluka Uran District Raigad, Maharashtra – 400 707.

Appearance:

Shri N.D. George, Advocate for the Appellants Shri Deepak Sharma, Authorized Representative for the Respondent CORAM:

HON’BLE MR. S.K. MOHANTY, MEMBER (JUDI