CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL MUMBAI WEST ZONAL BENCH CUSTOMS APPEAL NO: 85565 OF 2015 [Arising out of Order-in-Original No: 11/2014-15 dated 28^th November 2020 passed by the Commissioner of Customs (Export), Nhava Sheva.]

Ghatge Patil Industries Ltd

4^th Floor State Bank Building N G N Vaidya Marg Fort Mumbai – 400 023 … Appellant versus Commissioner of Customs (Export)

Jawaharlal Nehru Customs House, Nhava Sheva Tal: Uran, Dist: Raigad - 400707 …Respondent APPEARANCE:

Shri DB Shroff, Senior with Ms Yashmin and Shri Heetkumar, Advocates for the appellant Shri CS Vinod, Assistant Commissioner (AR) for the respondent CORAM:

HON’BLE MR C J MATHEW, MEMBER (TECHNICAL) HON’BLE MR AJAY SHARMA, MEMBER (JUDICIAL)

FINAL ORDER NO: 85161/2026 DATE OF HEARING: 06/01/2026 DATE OF DECISION: 06/01/2026 PER: C J MATHEW Resolution of this dispute rests on a very limited plea of the direction in the order of remand by the Tribunal in the first round of litigation not having been taken into consideration while disposing off their application, under section 149 of Customs Act, 1962, for amendment of shipping bills.

2. The appellant, M/s Ghatge Patil Industries Ltd, a manufacturer of ‘ind