2026 Supreme(Online)(CESTAT) 2064

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

NEW DELHI

PRINCIPAL BENCH- COURT NO. I

Customs Appeal No. 51904 of 2024

[Arising out of the Order-in-Original No. 01-2024-COMMR dated 08/01/2024 passed by the Commissioner of Customs (Preventive), Jodhpur, Jaipur]

M/s P P Jewellers & Diamonds Pvt. Ltd. …Appellant

Through its Director, Mr. Rahul Gupta,

Office at: 23-A, C-1,2,3, Netaji Subhash Place,

Pitampura, New Delhi-110034

VERSUS

Commissioner of Customs (Preventive), …Respondent

Office of the Commissioner of Customs (Preventive),

Jodhpur NCR Building, Statue Circle, C-Scheme,

Jaipur-302005

APPEARANCE:

Shri Yuvraj Sharma, Ms. Bhumika Popli and Ms. Shruti Agarwal, advocates for the appellant

Shri Bhagwat Dayal, authorized representatives of the department

CORAM: HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT

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

DATE OF HEARING: 29.01.2026

DATE OF DECISION: 03.06.2026