CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – IV Customs Appeal No. 51021 of 2025 [Arising out of Order-in-Appeal No. IND-EXCUS-000-APP-326 to 332-2024-25 dated 25.03.2025 passed by the Commissioner of Customs, CGST & Central Excise (Appeals), Indore]

Shri Anand Neema …Appellant s/o Brijmohan Neema, 27, Johri Palace Colony, Sudama Nagar, Annapurna Road, Indore – 452009, Madhya Pradesh VERSUS Commissioner of Customs - Indore …Respondent B-Zone, 3^rd Floor, Village – Piplyakumar, Nipaniya, Indore, Madhya Pradesh - 452001 APPEARANCE:

Shri Ankur Upadhyay, Advocate for the Appellant Shri N.M. Goyal, Authorized Representative for the Respondent WITH Customs Appeal No. 51266 of 2025 [Arising out of Order-in-Appeal No. IND-EXCUS-000-APP-326 to 332-2024-25 dated 25.03.2025 passed by the Commissioner of Customs, CGST & Central Excise (Appeals), Indore]

Shri Suresh Gidde …Appellant Nakoba Khadi, AP-Tadawale, Tal-Aatpadi, Dist.-Sangli, Maharashtra - 415301 VERSUS Commissioner of Customs - Indore …Respondent B-Zone, 3^rd Floor, Village – Piplyakumar, Nipaniya, Indore, Madhya Pradesh - 452001 APPEARANCE:

Shri Vidyadhar S Apte, Advocate for the Appellant Shri