IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI Customs Appeal No. 40912 of 2013 (Arising out of Order in Original No. 01/2013 dated 18.01.2013 passed by the Commissioner of Customs, Trichy)

Shri K. Sivamani Appellant S/o Kunju Pillai No. 4/7, Keela Mada Vilagam Vedaranyam Taluk Nagapattinam District.

Vs.

Commissioner of Customs Respondent No. 1, Williams Road Cantonment, Trichy – 620 001.

APPEARANCE:

Shri S. Satishchandrasekaran, Advocate for the Appellant Smt. O.M. Reena, Authorised Representative for the Respondent CORAM Hon’ble Shri M. Ajit Kumar, Member (Technical)

Hon’ble Shri Ajayan T.V., Member (Judicial)

FINAL ORDER NO. 40615/2026 Date of Hearing: 13.08.2025 Date of Decision: 02.02.2026 Per M. Ajit Kumar, This appeal is filed by the appellant against Order in Original No.

01/2013 dated 18.01.2013 passed by the Commissioner of Customs, Trichy who has imposed a penalty of Rs.2.50 crores under section

112(a) of the Customs Act, 1962.

2. Brief facts of the case are that Customs officers allegedly acting on specific intelligence, intercepted a TATA Sumo Grande (EX) near Vailankanni on 10 November 2011. Shri J. Anand and the driver Shri Vedayan were found as occupants of