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Mr. Rahul Dhanuka, Adv.
Mr. Niraj Baheti, Adv.
Last Heard on : 23.06.2025
Judgement on : 31.07.2025
CHAITALI CHATTERJEE DAS, J:-
1. This appeal has been filed by the Commissioner of Customs (Port) against
the final Order no. 76173 of 2024 dated 26.06.2024 passed by the Customs,
Excise and Service Tax Appellate Tribunal , Eastern zonal bench, Kolkata
under Section 130 of the Customs Act, 1962 (the Act) against Customs
2025:CHC-OS:138-DB
Appeal No.75759 of 2023 arising out of Order-in-Appeal No.
KOL/CUS/port/ks/572/2023 dated 28.0 7.2023 passed by the
Commissioner (Appeals) of customs, Kolkata.
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