CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.I (Arising out of Order-in-Appeal No.07-12-CUS/APPL/LKO/2025 dated 10.01.2025 passed by Commissioner (Appeals) Customs, CGST & Central Excise, Lucknow)

Commissioner of Customs (P), Lucknow …..Appellant (7A, Ashok Marg, Lucknow-226001)

VERSUS Shri Md. Shahbaz Siddiqui, ….Respondent (S/o Mohd. Aleem, R/o 425/62, Ambarganj, Near Police Chowki, Ambarganj, Lucknow, U.P.-226003)

WITH (i) Customs Appeal No.70521/2025 (Shri Lal Babu Varma);

(ii) Customs Appeal No.70522/2025 (Shri Rahul Varma); (iii) Customs Appeal No.70523/2025 (Shri Suagat Jana); (iv) Customs Appeal No.70524/2025 (Shri Chaudhary Ammar Husain);

(v) Customs Appeal No.70525/2025 (Shri Kishan Varma);

(Arising out of Order-in-Appeal No.07-12-CUS/APPL/LKO/2025 dated 10.01.2025 passed by Commissioner (Appeals) Customs, CGST & Central Excise, Lucknow)

APPEARANCE Shri Santosh Kumar, Authorized Representative for the Appellant Shri Kartikeya Narain, Advocate & Shri V. K. Pandey, Advocate for the Respondent CORAM: HON’BLE MR. P.K. CHOUDHARY, MEMBER (JUDICIAL)

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

FINAL ORDER NOs.- 70189-70194/2026 DATE OF HEARING :