Introduction to the Customs Appeals
A series of legal appeals have been brought forward by five distinct individuals contesting a regulatory decision. The appellants in this matter include Himanshu Khandelwal designated as the first appellant, Shiv Dular Soni designated as the second appellant, Jagdish Soni designated as the third appellant, Lavkush designated as the fourth appellant, and Shiv Kumar Soni designated as the fifth appellant.
Challenged Orders and Authorities
These legal challenges target the common Order-in-Appeal bearing the numbers KOL/CUS/CCP/KS/321-325/2023, which was formally issued on the first day of May in the year 2023. This prior ruling had resulted in the dismissal of their individual appeals contesting an earlier adjudication.
Background of the Adjudication
The initial adjudication was conducted under Order-in-Original number 116/ADC(P)/CUS/WB/2021-22, which was delivered on the twenty-eighth day of February in the year 2022. The subsequent appellate review upheld the determinations made in that initial decision, prompting the current round of legal scrutiny.
Consolidation of Related Matters
Because all of these distinct appeals stem from an identical foundation of facts and involve a shared set of legal proceedings, judicial efficiency dictated that they be examined collectively. The matters were heard together by the presiding authority and are scheduled to be resolved through a single, unified administrative decision. Specific details and particulars regarding each individual appeal are systematically organized within the official records and corresponding reference tables.
