CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT NO. III Customs Miscellaneous Application No.41043 of 2025 &

Customs Appeal No.40310 of 2015 (Arising out of Order-in-Appeal C. Cus II No.95/2014 dated 31.10.2014 passed by Commissioner of Customs (Appeals-II), 60, Rajaji Salai, Custom House, Chennai-600 001.)

M/s. Sri Mahalakshmi Sago Rice &

Oil Mill, ....Appellant Ammampalayam Post, Attur Taluk, Salem 636 102.

Versus Commissioner of Customs … Respondent (Chennai-IV), 60, Rajaji Salai, Custom House, Chennai-600 001. APPEARANCE:

Shri M. Karthikeyan, Advocate for the Appellant Shri N. Satyanarayana, Authorized Representative for the Respondent CORAM:

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

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

FINAL ORDER No.40108/2026 DATE OF HEARING: 17.11.2025 DATE OF DECISION: 20.01.2026 Per: Shri P. Dinesha This Appeal is filed by the Assessee-Appellant viz., M/s. Sri Mahalakshmi Sago Rice & Oil Mill, feeling aggrieved by the Order-in-Appeal No. C. Cus II No.95/2014 dated 31.10.2014 passed by Commissioner of Customs (Appeals-II), Chennai.

2. Facts in brief that are relevant for this Appeal, as could be gathered from the impu