CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT NO. III Customs Appeal No.40260 of 2016 (Arising out of Order-in-Original No.42134/2015 dated 20.10.2015 read with corrigendum dated 26.10.2025 passed by Commissioner of Customs, Chennai-VIII, 60, Rajaji Salai, Custom House, Chennai - 600

001.)

Commissioner of Customs, ....Appellant Chennai-VIII Commissionerate, Custom House, Chennai-600 001.

Versus M/s. KBS Manian & Brothers Pvt. Ltd. … Respondent No.2, Jaffer Syrang Lane, Chennai-600 001. APPEARANCE:

Shri Sanjay Kakkar, Authorized Representative for the Appellant None for the Respondent CORAM:

HON’BLE MR. P. DINESHA, MEMBER (JUDICIAL)

HON’BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)

FINAL ORDER No.40025/2026 DATE OF HEARING: 24.11.2025 DATE OF DECISION: 08.01.2026 Per: Shri P. Dinesha This Appeal is filed by the Revenue against the Order-in-Original No.42134/2015 dated 20.10.2015 and the corrigendum dated 26.10.2015 issued to the Order-in-Original dated 20.10.2015. Vide Order-in- Original, the Commissioner had ordered revocation of suspension of Customs Broker’s License and forfeiture of the Security Deposit made against the Customs- Broker–Respondent he