2026 (2) TMI 976

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....dent And Hon'ble Mr. P.V. Subba Rao, Member (Technical) For the Appellant : Shri Ajinkya Mishra and Shri Avneet Tiwari, Advocates For the Respondent : Shri Nikhil Mohal Goyal and Shri M.K. Shukla, Authorised Representatives ORDER JUSTICE DILIP GUPTA: 1. The issue involved in all the aforesaid three customs appeals is as to whether the antennas for base station imported by M/s Comba ....

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.... 291 (Mumbai-CESTAT) decided on 06.11.2019] which decision was subsequently followed by the Chennai Bench of the Tribunal in Reliance Jio Infocomm Ltd. vs. Commissioner of Customs (Air Cargo), Chennai [2022(2)TMI 967-CESTAT CHENNAI]. 3. This statement has not been denied by the learned authorized representative appearing for the department, but he has stated that against the decision of the Mum....