CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Customs Appeal No. 40775 of 2025 (Arising out of Order-in-Original No. 02/2025 dated 25.04.2025 passed by Commissioner of Customs (Preventive), No. 1, Williams Road, Cantonment, Tiruchirappalli – 620 001)

M/s. Kripa Absa Jus Cargo Handling Pvt. Ltd. ...Appellant D-52A, UGF, Vishkarma Colony, MB Road, Delhi – 110 044.

Versus Commissioner of Customs ...Respondent Tiruchirappalli Commissionerate, No. 1, Williams Road, Cantonment, Tiruchirappalli – 620 001.

APPEARANCE:

For the Appellant : Mr. K. Bindusaran, Advocate For the Respondent : Ms. Rajini Menon, Authorised Representative CORAM:

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

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

FINAL ORDER No. 40024 / 2026 DATE OF HEARING : 04.12.2025 DATE OF DECISION : 08.01.2026 Per Mr. VASA SESHAGIRI RAO The present appeal has been filed by M/s. Kripa Absa Jus Cargo Handling Pvt. Ltd., Coimbatore (hereinafter referred to as the Appellant/Customs Broker), against Order- in-Original No. 02/2025 dated 25.04.2025 (‘impugned order’ for short) passed by the Principal Commissioner of Customs (Preventive), Tiruchirappalli.

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