IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA REGIONAL BENCH – COURT NO.2 (Arising out of Order-in-Appeal No. KOL/CUS/PORT/05/2020 dated 29.01.2020 passed by Commissioner of Customs (Appeals), Kolkata.

Commissioner of Customs (Port), Kolkata, (Customs House, 15/1, Strand Road, Kolkata-700001)

...Appellant VERSUS M/s Rishika International, (7, Parsi Church Street, 1^st Floor, Kolkata-700001)

.. ...Respondent APPERANCE :

Shri Sourab Chakraborty, Authorized Representative for the Appellant Shri S. C. Ratho, Consultant for the Respondent CORAM:

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

HON’BLE MR. RAJEEV TANDON MEMBER (TECHNICAL)

Final Order No…75107/2026 DATE OF HEARING : 20.01.2026 DATE OF DECISION : 20.01.2026 PER R. Muralhdhar :

The Department has filed the Appeal against the order passed by the Commissioner of Appeals. The Respondent has imported "Christmas light" and others electrical items from China. After DRI investigations it was felt the value is required to be enhanced. The Department adopted the NIDB data to enhance the value and revised the Customs Duty to be paid. After due process the demand was confirmed by the Adjudicating Authority.

2. Being aggrieved, the