CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL MUMBAI WEST ZONAL BENCH CUSTOMS APPEAL NO: 85156 OF 2026 [Arising out of Order-in-Appeal No: MUM-CSTM-PAX-APP-487 to 849/2023-24 dated 21^st September 2023 passed by the Commissioner of Customs (Appeals), Mumbai – III.]

Anirudh Verma RE-8, Raghunathpur House Complex, Near Avenue Nursing Home, VIP Road, Kolkata … Appellant versus Commissioner of Customs (Preventive)

New Customs House, Ballard Estate, Mumbai - 400001 …Respondent APPEARANCE:

Shri Vineet Singh, Advocate for the appellant Shri CS Vinod, Assistant Commissioner (AR) for the respondent CORAM:

HON’BLE MR C J MATHEW, MEMBER (TECHNICAL) HON’BLE MR AJAY SHARMA, MEMBER (JUDICIAL)

FINAL ORDER NO: 85156/2026 DATE OF HEARING: 08/01/2026 DATE OF DECISION: 27/01/2026 PER: C J MATHEW There can be no two opinions that, after amendment¹ of 129E of Customs Act, 1962, appeal is maintainable before the Commissioner of

1 [Finance (No. 2) Act, 2014 dated 6th August 2014]

Customs (Appeals) or the Tribunal only upon deposit of prescribed percentage of duty and penalty or percentage of penalty, as the case may be. The decision² of the Hon’ble Supreme in Chandra Sekhar Jha v. Union of India leaves no r