CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. I Customs Appeal No. 87501 of 2023 (Arising out of Order-in-Appeal No. MUM-CUS-MA-IMP-235 to 237/2022-23 NCH dated

24.02.2023 passed by the Commissioner of Customs (Appeals), Mumbai-I).

Bhaijaan Stores .… Appellant

110/118, Ground Floor, Fida House Maulana Azad Road, Duncan Road Mumbai – 400 008.

Versus Commissioner of Customs (Import-II), Mumbai ….Respondent New Custom House, Ballard Estate, Mumbai – 400 001 WITH Customs Appeal No. 85820 of 2024 (Arising out of Order-in-Appeal No. MUM-CUS-MA-IMP-235 to 237/2022-23 NCH dated

24.02.2023 passed by the Commissioner of Customs (Appeals), Mumbai-I).

Junaid Kudia .… Appellant Partner of M/s Bhaijaan Stores

901/902, 9^th Floor, HUDA Heights Ghas Guali, Sahane Guruji Marg Mumbai – 400 008.

Versus Commissioner of Customs (Import-II), Mumbai ….Respondent New Custom House, Ballard Estate, Mumbai – 400 001 AND Customs Appeal No. 85951 of 2024 (Arising out of Order-in-Appeal No. MUM-CUS-MA-IMP-235 to 237/2022-23 NCH dated

24.02.2023 passed by the Commissioner of Customs (Appeals), Mumbai-I).

Sadik Kudia .… Appellant Partner of M/s Bhaijaan Stores

901/902, 9^th Floor, HUDA He