COMMISSIONER OF CUSTOMS Vs. UNIVERSAL IMPEX

JUDGEMENT

(1.) By consent, the appeals were taken up for hearing at the admission stage.

(2.) Appellant revenue is impugning an order pronounced on 22/11/2024, by which, a learned Single Judge was pleased to quash the orders-in-original dtd. 22/7/2024 passed by the Additional Commissioner of Customs, Group-1, second appellant herein.

(3.) As the facts are almost identical, save and except the variance in the Bill of Entry numbers and quantity of goods imported and as what is impugned is a common order and judgment, we decide to dispose these appeals by this common judgment.