2026 Supreme(Online)(CESTAT) 2023

CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL

CHANDIGARH

REGIONAL BENCH - COURT NO. I

Customs Appeal No. 60722 of 2017

[Arising out of Order-in-Appeal No. CHD-EXCUS-001-APP-55-60-17-18 dated 31.05.2017 passed by the Commissioner of C. Ex. & Cus. (Appeals), Chandigarh]

Gian Castings Pvt Ltd

Grain Market, 66 KV Sub Station,

Mandi Gobindgarh, Punjab

……Appellant

VERSUS

Commissioner of Customs, Ludhiana

ICD GRFL, GT Road,

Sahnewal, Ludhiana, Punjab

……Respondent

WITH

Customs Appeal No. 60735 of 2017 (Gian Castings Pvt Ltd)

[Arising out of Order-in-Appeal No. CHD-EXCUS-001-APP-55-60-17-18 dated 31.05.2017 passed by the Commissioner of C. Ex. & Cus. (Appeals), Chandigarh]

Customs Appeal No. 60736 of 2017 (Gian Castings Pvt Ltd)

[Arising out of Order-in-Appeal No. CHD-EXCUS-001-APP-55-60-17-18 dated 31.05.2017 passed by the Commissioner of C. Ex. & Cus. (Appeals), Chandigarh]

Customs Appeal No. 60737 of 2017 (Gian Castings Pvt Ltd)

[Arising out of Order-in-Appeal No. CHD-EXCUS-001-APP-55-60-17-18 dated 31.05.2017 passed by the Commissioner of C. Ex. & Cus. (Appeals), Chandigarh]

Customs Appeal No. 60738 of 2017 (Gian Castings Pvt Ltd)

[Arising out of Order-in-Appeal No. CHD-EXCUS-001-APP-55-60-17-18 dated 31.05.2017 passed by the Commissioner of C. Ex. & Cus. (Appeals), Chandigarh]

Customs Appeal No. 60739 of 2017 (Gian Castings Pvt Ltd)

[Arising out of Order-in-Appeal No. CHD-EXCUS-001-APP-55-60-17-18 dated 31.05.2017 passed by the Commissioner of C. Ex. & Cus. (Appeals), Chandigarh]

APPEARANCE:

Mr. Kamaljeet Singh, Advocate for the Appellant

Mr. Anurag Kumar and Mr. Varun Sharma, Authorized Representatives for the Respondent

CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL)

HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60369-60374/2026

DATE OF HEARING: 03.02.2026

DATE OF DECISION: 26.05.2026