CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT NO. III Customs Miscellaneous Application No.40995 of 2025 &

Customs Appeal No.40403 of 2016 (Arising out of Order-in-Appeal C. Cus II No.870/2015 dated 03.09.2015 passed by Commissioner of Customs (Appeals-II), 60, Rajaji Salai, Custom House, Chennai-600 001.)

M/s. Hyundai Motor India Limited ....Appellant Plot No.H-1, SIPCOT Industrial Park, Irungattukotttai, Sriperumbudur Taluk, Kancheepuram District Tamil Nadu 602 117.

Versus Commissioner of Customs … Respondent (Seaport-Import)

60, Rajaji Salai, Custom House, Chennai-600 001. APPEARANCE:

Shri T. Viswanathan, Advocate Shri D. Santhana Gopalan, Advocate Shri S. Ganesh Arvindh, Advocate for the Appellant Shri Sanjay Kakkar, Authorized Representative for the Respondent CORAM:

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

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

FINAL ORDER No.40163/2026 DATE OF HEARING: 31.10.2025 DATE OF DECISION: 29.01.2026 Per: Shri P. Dinesha This Appeal is filed by the Appellant against Order-in-

Appeal No. C. Cus II No.870/2015 dated 03.09.2015 passed by Commissioner of Customs (Appeals), Chennai. The prayer of the Appellant in MA