IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI Customs Appeal No. 40077 of 2016 (Arising out of Order in Original No. 42365/2015 dated 30.10.2015 passed by the Commissioner of Customs, Chennai – IV)

M/s. Jeyam & Co. Appellant No. 28, Erabbalu Street Chennai – 600 001.

Vs.

Commissioner of Customs Respondent Chennai IV Commissionerate Customs House, 60, Rajaji Salai Chennai – 600 001. APPEARANCE:

Shri S. Murugappan, Advocate for the Appellant Shri N. Satyanarayanan, Authorised Representative for the Respondent CORAM Hon’ble Shri M. Ajit Kumar, Member (Technical)

FINAL ORDER NO. 40416/2026 Date of Hearing: 19.03.2026 Date of Decision: 25.03.2026 This appeal challenges Order-in-Original No. 42365/2015 dated

30.10.2015 (OIO), passed by the Commissioner of Customs, Chennai IV (impugned order).

2. The brief facts of the case are that the appellant, a Customs Broker, filed a Shipping Bill dated 30.04.2014 on behalf of M/s. Solar Granite Exports, Karnataka, for export of 169 pieces of polished granite slabs to M/s. Banha General Trading LLC, Dubai. Acting on specific intelligence regarding attempted export of red sanders disguised as other goods, the DRI conducted an investigatio