CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Customs Appeal No. 40688 of 2021 with Customs Cross Application No. 40786 of 2025 and Customs Miscellaneous Application No. 41097 of 2025 (Arising out of Order-in-Appeal C.Cus.II.No. 565/2021 dated 14.07.2021 passed by Commissioner of Customs (Appeals-II), No. 60, Custom House, Rajaji Salai, Chennai – 600 001)

Commissioner of Customs ...Appellant Chennai VI Commissionerate, No. 60, Custom House, Rajaji Salai, Chennai – 600 001.

Versus M/s. Home Designers and Fabricators Pvt. Ltd. ...Respondent Plot No. 41, SIPCOT Industrial Complex, Mookandapalli Post, Hosur, Krishnagiri – 635 001.

APPEARANCE:

For the Appellant : Mr. Sanjay Kakkar, Authorised Representative For the Respondent : Mr. E. Ramesh, Advocate CORAM:

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

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

FINAL ORDER No. 40428 / 2026 DATE OF HEARING : 22.12.2025 DATE OF DECISION : 26.03.2026 Per Mr. VASA SESHAGIRI RAO The present proceedings arise from the import of a Toyota Land Cruiser Prado TZ-G, Right-Hand Drive vehicle under Bill of Lading No. GOSUTY0001033379 dated 12.09.2018 covered by Import Genera