DATE OF DECISION : 20.01.2026 PER: ASHOK JINDAL

These appeals have been filed against the impugned order dated 28.05.2019, in which the show cause notices have been issued on 07.10.2016.

2. The facts of the case are that the appellants are importers of bicycle parts. An intelligence was gathered that the appellants were engaged in evasion of customs duty by loading bicycles parts from China routing the same through Malaysia and availing wrongly benefit of Notification No. 46/2011-Cus dt. 01.06.2011 issued under Preferential Trade Agreement between the Governments of Member States of the ASEAN and the Republic of India by way of mis- declaring the country of origin, therefore, the investigation was conducted. On the basis of the investigation, it was revealed the modus operandi of the appellants, whereby, it was found that the bicycles parts of China origin were routed through Malaysia port to avail wrongly the benefit of exemption notification issued under Preferential Trade Agreement which was admitted by the appellants; therefore, the show cause notices were issued and adjudica