IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA REGIONAL BENCH – COURT NO.2 Customs Appeal No. 76328 of 2024 (Arising out of Order-in-Appeal Nos. KOL/CUS(Port)/AKR/09-10/2020 dated

10.01.2020 passed by Commissioner of Customs (Appeals), Kolkata.)

Commr. of Customs (Port), Kolkata (15/1, Strand Road, Kolkata-700001)

Appellant VERSUS M/s. Aahana Commerce Pvt. Ltd.

(3, Woodburn Park, Malayalay, Unit No. 2A(S), 2^nd Floor, Kolkata, West Bengal)

Respondent APPEARANCE :

Mr. S. Debnath, Authorized Representative for the Appellant None for the Respondent CORAM:

HON’BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL)

HON’BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL)

FINAL ORDER NO.75082/2026 Date of Hearing : 19^th January 2026 Date of Decision : 19^th January 2026 PER RAJEEV TANDON The facts of the case are that the Respondent imported Motor Controller and different types of Electric Tricycle Spare Parts. All the Bills of Entry filed were self-assessed. The Assessing Officer reassessed the importation by enhancing the CIF value and rejected the declared value of the impugned goods and also changed the classification of the item imported viz. „Motor Controller‟ from CTH 8503 0090 to CTH 8708

9900.

2. T