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Custom, Excise & Service Tax Tribunal

New Delhi -Acc Import vs Wynk Limited on 10 January, 2024

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
                  NEW DELHI
                   PRINCIPAL BENCH, COURT NO. 1


                  CUSTOMS APPEAL NO. 54837 OF 2023

   [Arising out of Order-in-Appeal No. CC(A) Cus/D-I/Import/NCH/4775-
   4776/2022-23 dated 03.11.2022 passed by the Commissioner of Customs
   (Appeals), New Delhi]

   PRINCIPAL COMMISSIONER OF CUSTOMS,
   ACC (IMPORT) COMMISSIONERATE,
                                                                  Appellant
   NEW CUSTOMS HOUSE,
   NEW DELHI-110037


                                          VERSUS

   M/S WYNK LIMITED                                              Respondent
   Plot No. 16, Udyog Vihar, Phase IV
   Gurugram, Haryana-122015

   Appearance:
   Present for the Appellant : Shri M R Dhania, Authorised Representative

   Present for the Respondent: Shri Nikhil Gupta and Shri Rochit Abhishek
   Advocates

   CORAM:
   HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT
   HON'BLE MR. P. V. SUBBA RAO, MEMBER ( TECHNICAL )


                               Date of Hearing/Decision: 10/01/2024

                                        ORDER

JUSTICE DILIP GUPTA The appeal is allowed. For order, see order of date in Customs Appeal No. 54836 of 2023.

(Dictated and pronounced in open court) (JUSTICE DILIP GUPTA) PRESIDENT (P. V. SUBBA RAO) MEMBER ( TECHNICAL ) Tejo