CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL AHMEDABAD REGIONAL BENCH, COURT NO. 2 CUSTOMS APPEAL NO. 11590 OF 2025 [Arising out of CUS/APR/BE/MISC/1812/2025-Gr-1 dated 10/12/2025 passed by Assistant Commissioner of Customs, Import Assessment, Mundra]

SHREEJI AGRI COMMODITY PVT LTD Appellant Office No. 1205, The Spire, Near Ayodhya Circle, 150 Feet Ring Road, Rajkot-360007 Gujarat Vs.

ASSISTANT COMMISSIONER OF CUSTOMS, IMPORT ASSESSMENT, MUNDRA Respondent Customs House, Mundra, Kutch, Gujarat-370201 Appearance:

Shri Manish Jain, Advocate for the Appellant Smt. Sunita Menon, Superintendent (AR) for the Respondent CORAM:

HON'BLE Dr. AJAYA KRISHNA VISHVESHA, MEMBER ( JUDICIAL )

FINAL ORDER NO._10031/2026 Date of Hearing : 12/01/2026 Date of Decision : 21/01/2026 Dr. AJAYA KRISHNA VISHVESHA This appeal is directed against the communication / order / letter dated

10^th December, 2025 issued under the orders of Commissioner of Customs, Mundra through which the learned Assistant Commissioner of Customs, MCH has granted permission for provisional release of goods on submission of bond equal to value of the goods i.e. Rs. 9,11,24,983/--00 (Rupees Nine Crores Eleven Lacs Twenty Four Thousand Ni