IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI Customs Appeal No. 40150 of 2022 (Arising out of Order in Appeal Seaport C. Cus. II No. 20/2022 dated 04.01.2022 passed by the Commissioner of Customs (Appeals – II), Chennai)

M/s. Gyanguru Enterprises Appellant No. 459, Shop No. 8, 1^st Floor Mint Street, Sowcarpet Chennai – 600 079.

Vs.

Commissioner of customs Respondent Chennai II Commissionerate Custom House, 60, Rajaji Salai Chennai – 600 001. APPEARANCE:

Shri A.K. Jayaraj, Advocate for the Appellant Smt. O.M. Reena, Authorized Representative for the Respondent CORAM Hon’ble Shri M. Ajit Kumar, Member (Technical)

Hon’ble Shri Ajayan T.V., Member (Judicial)

FINAL ORDER NO. 40081/2026 Date of Hearing :24.07.2025 Date of Decision: 13.01.2026 Per M. Ajit Kumar, This appeal is filed by the appellant against Order in Appeal Seaport C. Cus. II No. 20/2022 dated 04.01.2022 passed by the Commissioner of Customs (Appeals – II), Chennai (impugned order).

2. Brief facts of the case are that the appellant had imported birthday candle, chocolate gift bag, paper bag badminton rackets, photo frame etc. in 985 cartons from M/s. Jinguan Industrial and Trading Co. Ltd. China. They filed Bi