CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 2 Customs Additional Evidence Application No. 20408 of 2025 in Customs Appeal No. 20187 of 2020 (Arising out of Order-in-Appeal Nos. COC-CUSTM-000-APP-98 to 103/2019-20 dated 08.01.2020 passed by the Commissioner of Customs (Appeals), Cochin.)

M/s. Ideal Impex IV/408, Fidas Building, Thottumugham, Aluva, Ernakulam, Kerala – 683 105. …….Appellant(s)

VERSUS Commissioner of Customs, Customs House, Willingdon Island, Cochin – 682 009. …..Respondent(s)

WITH (i) Customs Additional Evidence Application No. 20406 of

2025 in Customs Appeal No. 20188 of 2020 (Shri.

Abbas. T. A, Managing Partner, M/s. Ideal Impex)

(ii) Customs Additional Evidence Application No. 20409 of

2025 in Customs Appeal No. 20189 of 2020 (M/s.

Master Industries)

(iii) Customs Additional Evidence Application No. 20405 of 2025 in Customs Appeal No. 20190 of 2020 (M/s.

Global Impex)

(iv) Customs Additional Evidence Application No. 20407 of 2025 in Customs Appeal No. 20291 of 2020 (M/s.

Perfect Industries)

(v) Customs Additional Evidence Application No. 20410 of

2025 in Customs Appeal No. 20292 of 2020 (M/s.

Goodwill Industries)

(Arising out of Order-in-