CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH-COURT NO. I CUSTOMS APPEAL NO. 50455 OF 2024 [Arising out of the Order-in-Appeal No. IND-EXCUS-000-APP-275- 2023-24 dated 23/01/2024 passed by The Commissioner (Appeals)

CGST, Customs and Central Excise, Indore]

M/S MARINA ENTERPRISES ……APPELLANT Proprietor Shri Anthony Mathews, 49, Kothari Market, Do Batti Ratlam (MP) 457001 Versus COMMISSIONER OF CUSTOMS, ….RESPONDENT INDORE B-Zone, 3^rd Floor, Village Pipliakumar, Nipania,Indore Madhya Pradesh -452010 APPEARANCE:

Shri Jitendra Singh and Shri Mayank Sharma, Advocates for the appellant Shri Mukesh Kumar Shukla, Authorized Representative for the Department CORAM:

HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)

FINAL ORDER NO. 50084 /2026 DATE OF HEARING : 21.11.2025 DATE OF DECISION: 19.01.2026 P.V. SUBBA RAO M/s. Marina Enterprises¹ filed this appeal to assail the order dated 23.1.2024² passed by the Commissioner(Appeals) Indore upholding the Order in Original dated 6.3.2020³ passed by the Joint Commissioner deciding the proposals made in the Show

1. Marble city

2. Impugned order

3. OIO Cause Notice dated 26.4.2018⁴ issued b