Custom, Excise & Service Tax Tribunal
Sai Marine Exports P Ltd vs Chennai -Port Export on 7 January, 2025
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
CHENNAI
REGIONAL BENCH - COURT No. III
Customs Appeal No. 42213 of 2013
with
Customs Miscellaneous Application No. 40368 of 2023
(Arising out of Order-in-Appeal C.Cus.No. 1019 / 2013 dated 22.07.2013 passed by
Commissioner of Customs (Appeals), Custom House, No. 60, Rajaji Salai, Chennai - 600 001)
M/s. Sai Marine Exports Pvt. Ltd. ...Appellant
D. No. 15-1-37/4G,
Jayaprada Apartments, Nowroji Road,
Maharanipeta, Visakhapatnam,
Andra Pradesh - 530 017.
Versus
Commissioner of Customs ...Respondent
Chennai Export Commissionerate,
No. 60, Rajaji Salai,
Custom House,
Chennai - 600 001.
APPEARANCE:
For the Appellant : Shri R. Asokan, Advocate
For the Respondent : Shri Anoop Singh, Authorised Representative
CORAM:
HON'BLE MR. P. DINESHA, MEMBER (JUDICIAL)
HON'BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)
DATE OF HEARING : 22.10.2024
DATE OF DECISION: 07.01.2025
ORDER
The appeal is allowed. For order, see order of date in Customs Appeal No. 42210 of 2013.
(VASA SESHAGIRI RAO) (P. DINESHA) MEMBER (TECHNICAL) MEMBER (JUDICIAL) MK